Wildhorse Centre is an experienced hom appliances that it sells. Assume that Wildhorse Centre sells ovens on a stand$-$alone basis. Wildhorse Centre also sells installation services and maintenance services for ovens. However, Wildhorse Centre does not offer installation or maintenance services to customers who buy ovens from other vendors. Pricing for ovens is as follows.

In each instance in which maintenance services are provided, service is separately priced within the arrangement at $$180.$ Additionally, the incremental amount charged by Wildhorse Centre for installation approximates the amount charged by independent third parties.

$($b$)$

Assume that a customer purchases an oven with both installation and maintenance services for $$1,450.$ Allocate the transaction price of $$1,450$ among the performance obligations of the contract. Assume IFRS is followed. $($Round percentage allocations to $2$ decimal places, e$.$g$.12\mathrm{.}25\%$ and final answers to $0$ decimal places, e$.$g$.5,275.)$