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MS Co. is a full-service technology company. They provide equipment, installation services as well as training....

MS Co. is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation and training for a total cost of €175,000 on March 15, 2018. Estimated standalone fair values of the equipment, installation, and training are €90,000, €54,000, and €36,000 respectively. What is the transaction price to be allocated to each performance obligation?

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