Bella Pool Company sells prefabricated pools that cost $80,000 to customers for $128,000. The sales price includes an installation fee, which is valued at $18,000. The fair value of the pool is $115,200. 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

		$124,541 and $19,459 respectively
		$144,000 and $20,000 respectively
		$128,000 and $20,000 respectively
		$110,702 and $17,298 respectively