Cavalli Computing sells a tablet computer called the Tabpro. The $780 sales price of a Tabpro Package includes the following:

One Tabpro computer.

A 6-month limited warranty. This warranty guarantees that Cavalli will cover any costs that arise due to repairs or replacements associated with defective products for up to six months.

A coupon to purchase a Cavalli Readpro e-book reader for $200, a price that represents a 50% discount from the regular Readpro price of $400. It is expected that 20% of the discount coupons will be utilized.

A coupon to purchase a one-year extended warranty for $50. Customers can buy the extended warranty for $50 at other times as well. Cavalli estimates that 40% of customers will purchase an extended warranty.

Cavalli does not sell the Tabpro without the limited warranty, option to purchase a Readpro, and the option to purchase an extended warranty, but estimates that if it did so, a Tabpro alone would sell for $760.

Required:

Enter the number of performance obligations that are included in a Tabpro Package

List the performance obligations in the Tabpro Package in the following table and complete it to allocate the transaction price of 100,000 Tabpro Packages to the performance obligations in the contract.

Performance obligation	Stand-alone selling price of the performance obligation	Percentage of the sum of the stand-alone selling prices of the performance obligations (to two decimal places)	Allocation of total transaction price to the performance obligation