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. Crane Corporation purchased computer equipment, installation, and training for a total cost of $$175680$ on March $15,2024.$ Estimated standalone fair values of the equipment, installation and training are $$106500,$$$73200,$ and $$39900$ respectively. The transaction price allocated to equipment, installation, and training is

$$58560,$$$58560,$$$58560$ respectively.

$$85200,$$$58560$ and $$31920$ respectively.

$$175680$ for the entire bundle.

$$106500,$ $$73200,$ $$39900$ respectively.