Sandhills Holiday Farm sells and delivers fir trees over the holiday season. All sales are cash and Sandhills Holiday Farm does not have a return policyall sales are final. The trees sell for $75 each and the farm also offers a removal service after the holiday season for $25. The trees cost $20 each. In November and December 2024, the farm offers customers a holiday package that costs $80 and includes both a fir tree and removal service. The trees will be removed on January 3, 2025. On December 2, 2024, Sandhills Holiday Farm sells 165 holiday packages, which are all delivered on the same day. Using the five-step model for revenue recognition under the contract-based approach, answer the following questions related to the holiday packages sold by Sandhills Holiday Farm:

Is there a need to allocate the transaction price? For the fir tree $(??) and the disposal service $(??). (Round intermediate calculations and final answers to 2 decimal places, e.g. 52.75.)