On April $13,20$X$1,$ Esso Corp. signed two contracts with Thai government to transfer two grades of oil: refined oil and crude oil.$$ The refined$-$oil contract has a transaction price of $$40$ million with $$8$ million profit. $$The crude$-$oil contract has a transaction price of $$45$ million with only $$1$ million profit.$$ Esso and Thai government negotiated the two contracts together, and the Esso would not have accepted the crude$-$oil contract at such low profit if it had not gotten higher profit from the refined$-$oil contract.$$ The standalone price of the refined oil contract is $$45$ million and the standalone price of the crude$-$oil contract is $$55$ million. Should Esso combine these two contracts, and how much revenue should be allocated among these two contracts?