(Chapter 18) CloudEx sells equipment and provides installation as well as training. Customers can purchase any product or service separately or as a bundled package. On April 15th, 2020, Garage Corporation purchased equipment, installation and training for a total cost of $183,000. Estimated standalone fair values of the equipment, installation and training are $102,500, $82,000 and $20,500, respectively. How is the revenue allocated to equipment, installation and training? $91,500, $73,200 and $18,300, respectively $102,500, $82,200 and $20,500, respectively $114,822,$91,858 and $22,964, respectively $61,000, $61,000 and $61,000, respectively