Assume the same facts as in Case 5-5 except that Skippers Landing sells the boats on a stand-alone basis for $58,000$64,000 each. As a result, Skippers Landing determines that the stand-alone selling price for the boat is a range between $58,000 and $64,000. Skippers Landing enters into a contract to sell a boat and one year of mooring services to a customer. The stated contract prices for the boat and the mooring services are $62,000 and $3,000, respectively.

How should Skippers Landing allocate the total transaction price of $65,000 to each performance obligation