Texas Grill offers a contract which includes a free-standing gas grill for small patio use plus installation to a customer's gas line for a total price $900. The delivery of the grill and installation are considered separate performance obligations. On a standalone basis, the grill sells for $800 (cost $400), and Texas Grill estimates that the fair value of the installation service is $250. Texas Grill signed 20 of these contracts on May 30, 2020, and customers paid the contract price in cash. The total revenue allocated to the grill and installation, respectively, is $16,000 and $1,500. $18,000 as one performance obligation. $16,000 and $5,000. $13,714 and $4,286