Rizzo Corp sells baseballs and sporting equipment along with the installation of sporting equipment (such as basketball hoops, batting cages, etc.) When the company records revenue, a transaction price for multiple performance obligations should be allocated: a) based on what the company could sell the goods for on a standalone basis. b) based on forecasted cost of satisfying performance obligation. c) based on selling price from the company's competitors. d) based on total transaction price less residual value.