In allocating the transaction price to each performance obligation based on the relative standalone selling prices, CetaVita determined that stand alone selling prices are not directly observable and must be estimated. As such, CetaVita considered a competitor's pricing for similar goods in the market, and adjusted them for CetaVita$-$specific margins, which are usually higher than others in the market. Which estimation method did CetaVita use?

Expected cost plus a margin approach

Risk$-$based approach

Residual approach

Adjusted market assessment approach