be sure to use stand alone method please

The Sheffield Co. knows that students want new backpack and jacket styles before school begins each year. The company is up to the challenge, as its designers and manufacturers mork around the clock to create the trendiest looks in both of these product categorles. The Sheffield's top-selling backpack normally brings in a whopping $90 in sales to the business, while its up-and-coming windbreaker jacket sells for a more affordable $60. The company is trying to really push these products, as it earns very high margins on them. In order to capture the hearts and minds of the back-to-school crowd, The Sheffield management offers a special: buy both a backpack and a jacket for just $112 ! Managers hope this hot deal will be attractive to students, particularly since the company's high-end backpack sells for $113 all by itself. (a) For internal decision-making purposes, how much sales will The Sheffeld record for each product if it uses the stand-alone method to recognize this bundled sale? (Round answers to 2 decimal places, es. 15.25.)