Video Planet $($VP$)$ sells a big screen TV package consisting of a $60-$inch plasma TV$,$ a universal remote, and on$-$site installation by VP staff. The installation includes programming the remote to have the TV interface with other parts of the customer$$s home entertainment system. VP concludes that the TV$,$ remote, and installation service are separate performance obligations. VP sells the $60-$inch TV separately for $$1,360,$ sells the remote separately for $$85,$ and offers the installation service separately for $$255.$ The entire package sells for $$1,600.$