Question - Accorsi & Sons specializes in selling and installing upscale home theater systems. On March 1, 2016, Accorsi sold a premium home theater package that includes a projector, set of surround speakers, and high quality leather seats, along with complete installation service, for $36,000. If sold separately, each of these goods and services would have cost $16,300 (projector), $12,100 (speakers), $8,500 (seats), and $3,100 (installation), respectively.
Required: How much of the transaction price would be allocated to the projector, the speakers, the leather seats, and the installation service, assuming that each of these four parts of the contract is a separate performance obligation?