TGW Construction Company enters into a contract to build an office building and detached parking garage for $24 million. TGW determines that the building and parking garage represent separate performance obligations. The standalone price of similar structures would be $21 million for the office building and $7 million for the parking garage. How should TGW allocate the transaction price? Calculate the allocation of the $24 million transaction price on a relative basis by TGW. (Enter amounts in millions and percentages as a whole percent, X%.) Allocation of Standalone Selling Prices Relative Contract Transaction Percent % Price Price Office Building Million % Million Million Parking Garage Million % Million Million i Million % Million