Answer the following requirements for each separate case that involves contracts with performance obligations.

Answer $1$One performance obligationTwo performance obligationsThree performance obligationsFour performance obligationsNo performance obligationsa. A retailer enters into a contract with a customer to sell an electric toothbrush,

bundled with the replacement parts for the toothbrush. The retailer also sells the

replacement parts and toothbrushes separately. The customer can use the

toothbrush without the replacement parts, but the replacement parts have no use

without the toothbrush. How many performance obligations exist in the bundling

of the toothbrush and the replacement parts?

Answer $2$One performance obligationTwo performance obligationsThree performance obligationsFour performance obligationsNo performance obligationsb. A contractor enters into a revenue contract to build a house for a customer.

The contractor is responsible for the overall management of the project and identifies

various goods and services that are provided, including architectural design, site

preparation,construction of the home, plumbing and electrical services, painting, and

carpentry. The contractor regularly sells these goods and services individually to

customers. For example, the contractor can be contracted to paint a home. How many

performance obligations are included in the contract to build the home assuming that

the goods and services provided are limited to the descriptive list provided above?

Answer $3$One performance obligationTwo performance obligationsThree performance obligationsFour performance obligationsNo performance obligationsc. Gateway Inc. enters into a contract with a customer to provide a license for use of new

accounting software, installation services, and three years of subsequent customer

support. The customer purchased the accounting software, scheduled installation

services one week later, and is guaranteed customer support for three years beyond

the software purchase date. The installation services require some configuration but no

serious modifications. External consultants would have the knowledge to perform

similar services $($installation and customer support$).$ The subsequent customer support

does not significantly affect the software$$s benefit or value to the customer. How many

performance obligations are included in this revenue contract?

Answer $4$One performance obligationTwo performance obligationsThree performance obligationsFour performance obligationsNo performance obligationsd. Assume the same circumstances in part c above except that Gateway Inc. is supplying

highly customized software, where the customer has a number of requests for changes

to the standard software to accommodate industry specific reporting requirements.

The customization affects both the software product and the installation process.

How many performance obligations are included in this revenue contract?