13. Archer Products sells a product that involves two separate performance obligation: The shootright archery bow and the shootcoach teaching software. ShootRight has a stand alone selling price of $180. Archer sell both the shootrigh and shootcoach as a package deal for $260. The shootcoach software is sold separate software, and archer's price are generally 10% lower than what is charged by those vendors. Archer estimates that it incurs approximately $95 of cost per copy of the software, and usually charges 50% above cost on similar products. Estimate the stand alone selling price of the software using the expected cost plus margin approach. a. $142.50 b. $144.00 C. $74.00 d. $80.00