FASB ASC $606-10-65-1$ outlines ways to allocate transaction prices for bundled sales, such as a value meal at your favorite fast$-$food restaurant. Within those methods are the $q,$ and $,$ which follow the same allocation principles as common costs but are used to allocate the sales prices.

stand$-$alone method, incremental method

step method, reciprocal method

stand$-$alone method, step method

direct method, step method