Sandhill Centre is an experienced home appliance dealer. Sandhill Centre also offers a number of services together with the home appliances that it sells. Assume that Sandhill Centre sells ovens on a stand-alone basis. Sandhill Centre also sells installation services and maintenance services for ovens. However, Sandhill Centre does not offer installation or maintenance services to customers who buy ovens from other vendors. Pricing for ovens is as follows. In each instance in which maintenance services are provided, service is separately priced within the arrangement at \$165. Additionally, the incremental amount charged by Sandhill Centre for installation approximates the amount charged by independent third parties. (b) Assume that a customer purchases an oven with both installation and maintenance services for $1,080. Allocate the transaction price of $1,080 among the performance obligations of the contract. Assume IFRS is followed. (Round percentage allocations to 2 decimal places, e.g. 12.25% and final answers to 0 decimal places, e.g. 5,275.)