Sheridan offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customer's gas line for a total price $873. On a standalone basis, the grill sells for $757 (cost $454), and Sheridan estimates that the standalone selling price of the installation service (based on cost-plus estimation) is $164. (The selling of the grill and the installation services should be considered two performance obligations.) Sheridan signed 10 GM205 contracts on April 20,