Sheridan Company sells prefabricated pools that cost $82100 to customers for $140000. The sales price includes an installation fee, which is valued at $20100. The fair value of the pool is $127800. 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 $140000 and $20100, respectively. $120974 and \$19026, respectively. $127800 and $20100, respectively. $93670 and $34130, respectively