Sandhill Company sells prefabricated pools for $127035 with a cost of $76000 to customers. The sales price includes an installation fee, which is valued at $18300. The fair value of the pool is $122850. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is $102382 and $24653 respectively. $127035 and $18300 respectively. $122850 and $18300 respectively. $110565 and $16470 respectively