How many performance obligation/s are there? Enumerate. Bartle Company signed a contract charging a customer P60,000 to change the windows of a customer's house. The contract includes costs for...

How many performance obligation/s are there? Enumerate.

Bartle Company signed a contract charging a customer P60,000 to change the windows of a customer's house. The contract includes costs for materials and labor. Bartle would charge P25,000 for materials if sold separately and P50,000 for labor if the customer will purchase the needed materials.