Sunland Company sells prefabricated pools that cost $81400 to customers for $140000. The sales price includes an installation fee, which is valued at $18900. The fair value of the pool is $126200. 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 $18900, respectively. $121764 and $18236, respectively. $126200 and $18900 respectively. $104020 and $22180, respectively