Blue Tech inc. sells new accounting software and user support bundled together. The fair value of its software is \\( \\$ 780 \\), and the fair value of the associated user support is \\( \\$ 280 \\). The user support is valid for a period of 12 months from the date of software purchase. To be able to compete with Blue Tech's product and service offering as a new competitor, Sandhill Ltd. decided to sell its own software and service as a bundle for \\( \\$ 880 \\). During its first month of sales, 100 units of this software bundle were sold at the discounted price. and expenses were \\( \\$ 72100 \\). Using the adjusted market approach what value should Blue Tech assign to user support for the first month? \\( \\$ 78000 \\) \\( \\$ 88000 \\) \\( \\$ 23200 \\) \\( \\$ 28000 \\) Blue Tech inc. sells new accounting software and user support bundled together. The fair value of its software is \\( \\$ 780 \\), and the fair value of the associated user support is \\( \\$ 280 \\). The user support is valid for a period of 12 months from the date of software purchase. To be able to compete with Blue Tech's product and service offering as a new competitor, Sandhill Ltd. decided to sell its own software and service as a bundle for \\( \\$ 880 \\). During its first month of sales, 100 units of this software bundle were sold at the discounted price. and expenses were \\( \\$ 72100 \\). Using the adjusted market approach what value should Blue Tech assign to user support for the first month? \\( \\$ 78000 \\) \\( \\$ 88000 \\) \\( \\$ 23200 \\) \\( \\$ 28000 \\)