Cooper Inc. sells a product that involves two separate performance obligations: the Swing Right golf club weight and the Swing Coach teaching software. Swing Right has a stand-alone selling price of $220. Cooper sells both the SwingRight and the Swing Coach as a package deal for $340. The SwingCoach software is not sold separately. Cooper is aware that other vendors charge $240 for similar software, and cooper's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $135 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. Multiple Choice $66.00 $202 50 $120.00