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 or as a bundled package. Cullumber Corporation purchased computer equipment,

installation, and training for a total cost of $$112320$ on March $15,2024.$ Estimated standalone fair values of the equipment,

installation and training are $$73500,$$$46800,$ and $$20100$ respectively. The transaction price allocated to equipment, installation, and

training is

$$73500,$$$46800,$$$20100$ respectively.

$$58800,$$$37440$ and $$16080$ respectively.

$$112320$ for the entire bundle.

$$37440,$$$37440,$$$37440$ respectively.