Sunland Company sells prefabricated pools that cost $74000 to customers for $125055. The sales price includes an installation fee, which is valued at $18100. The fair value of the pool is $120850. 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

$108765 and 16290 respectively

$125055 and $18100 respectively

$120850 and $18100 respectively

$100479 and $24576 respectively