Grill Master offers contract GM$205,$ which is comprised of a free$-$standing gas grill for small patio use plus installation to a customers gas line for a total price $$800.$ On a standalone basis, the grill sells for $$700($cost $$425),$ and Grill Master estimates that the standalone selling price of the installation service $($based on cost$-$plus estimation$)$ is $$150.($The selling of the grill and the installation services should be considered two performance obligations.$)$ Grill Master signed $10$ GM$205$