Ruth SE sells an irrigation system that cost 200,000 to Abella Groupe for 350,000 on March 2, 2022. The sales price includes an installation fee. The standalone price of the installation fee is 60,800. The standalone price of the irrigation system is 319,200. The installation is considered a separate performance obligation and is expected to take 3 months to complete. (a) Allocate Ruth's total selling price for the irrigation system and installation to the two performance obligations (delivery of the irrigation system and installation). (Round answers to O decimal place, e.g. 5275.) Irrigation system Installation