The Rink offers annual $$300$ memberships that entitle members to unlimited use of ice$-$skating facilities and locker rooms. Each new membership also entitles the member to receive ten $25\%$ off a $$5$ meal$$ coupons that are redeemable at the Rink$$s snack bar. The Rink estimates that approximately $80\%$ of the coupons will be redeemed, and that, if the coupons weren$$t redeemed, $$5$ meals still would be discounted by $5\%$ because of ongoing promotions.

Required:

Calculate how much of the transaction price should be allocated to each performance obligation in the contract. $($Round your answer to $2$ decimal places.$)$