Sandhill Company sells prefabricated pools that cost $80400 to customers for $149400. The sales price includes an installation fee. which is valued at $19900. The fair value of the pool is $133000. The installation is considered a separate performance obligation and is eqpected to take 3 months to complete. The transaction price allocated to the pool and the installation is $117780 and $15220, respectively. $129956 and $19444, respectively. $149400 and $19900, respectively. $133000 and $19900, respectively