Wildhorse Company sells prefabricated pools that cost $77000 to customers for $128025. The sales price includes an installation fee, which is valued at $18400. The fair value of the pool is $123850. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is O $103333 and $24692 respectively O $123850 and $18400 respectively O $111465 and 16560 respectively O $128025 and $18400 respectively