Shoo sells a machine and one year's free technical support for $100,000. The sale of the machine and the provision of the technical support have been identified as separate performance obligations. Shoo usually sells the machine for $95,000, and usually sells the technical support for this machine as a stand-alone product at a mark-up of 50%.lt is expected that the technical support will cost Shoo $20,000. Required How much of the transaction price should be allocated to the machine and to the technical support