Sky Communcations (SKY) usually sells a cell phone for $200 plus 12 months of cellular service for $800. SKY has a special, time-limited offer in which it gives the phone for free and sells the 12 months of cellular service for $570. Each phone costs SKY $220, which it accounts for in its perpetual inventory system. On July 1, SKY sells one of the special packages, delivers the phone, collects the $570 cash, and starts the cellular service. PB6-4 Part 1 Required: 1. For the special offer, how much of the $570 relates to the sale of the cell phone versus the sale of the cellular service? Allocated Transaction Price Equipment Service