Chapnik Equipment Corp. $($CEC$)$ produced custom$-$designed machinery for a long$-$time customer. The direct cost to produce the machinery was $$1\mathrm{.}4$ million. CEC sold the equipment to the customer for $$2\mathrm{.}0$ million. The machinery was delivered, installed, and tested during September $20$X$1.$ At the end of September, the customer declared satisfaction with the machinery and signed a formal declaration of acceptance. CEC guaranteed the equipment for a full two years after acceptance, agreeing to correct any defects or operational problems that might occur before $30$ September $20$X$3.$ At the time of the sale, CEC management estimated that the eventual warranty cost would be no more than $$100,000,$ since CEC had considerable experience with this general type of machinery. Subsequent experience was as follows: a$.$ Repair costs during the remainder of $20$X$1$ amounted to $$25,000.$ b$.$ At the end of $20$X$1,$ CEC managers decided that the total warranty cost might be as much as $$130,000$ by the end of the warranty period. c$.$ During $20$X$2,$ total warranty costs amounted to $$40,000.$ d$.$ At the end of $20$X$2,$ management revised their estimate of remaining warranty cost to just $$20,000.$ e$.$ Additional warranty costs during $20$X$3($i$.$e$.,$ up to the end of the warranty period$)$ were $$15,000$

Find using cost deferral method $($single performance obligation$)$ and revenue deferral method $($multiple performance obligation$)$ for September $302001,$ October $1-$ December $312001,$ December $312001,2002$ and $2003$