Sheridan Company sells prefabricated pools for $$124065$ with a cost of $$73000$ to customers. The sales price includes an installation fee, which is valued at $$18000.$ The fair value of the pool is $$119850.$ 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

$$107865$ and $$16200$ respectively.

$$124065$ and $$18000$ respectively.

$$99525$ and $$24540$ respectively.

$$119850$ and $$18000$ respectively.