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) Your answer is correct. 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 0 decimal places, e.g. 5275.) Irrigation system 294000 Installation 56000 eTextbook and Media Attempts: 1 of 3 used (b) * Your answer is incorrect. Ruth delivered the irrigation system on March 14, 2022. The installation was completed on June 10, 2022. How much revenue should Ruth recognize in the first quarter of 2022 related to its sale to Abella? How much revenue should Ruth recognize in the second quarter? (Round answers to 0 decimal place, e.g. 5275.) First Quarter Second Quarter Sales/Service Revenue 338674 44674