Meyer & Smith $is$ a full$-$service technology company. $It$ provides equipment, installation services $as$ well $as$ training. Customers can

purchase any product $or$ service separately $oras$ a bundled package. Oriole Corporation purchased computer equipment, installation,

and training for a total cost $of$ $$103320on$ March $15,2024.$ Estimated standalone fair values $of$ the equipment, installation and

training are $$76500,$$$49200,$ and $$21900$ respectively. The transaction price allocated $to$ equipment, installation, and training $is$

$$76500,$ $$49200,$ $$21900$ respectively.

$$34440,$$$34440,$$$34440$ respectively.

$$53550,$$$34440$ and $$15330$ respectively.

$$103320$ for the entire bundle.