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Problem 4: Kapebeans Inc. operates and franchises coffee shops around the Philippines. On January 1, 20x0, Kapebeans entered into a franchise agreement with a franchisee for a non-refundable initial franchise fee of P8,000,000 payable upon signing a contract and ongoing payment of royalties, based on 5% of franchisee's sales. The contract provides that Kapebeans shall render the following obligations to franchisee: (1) Construction of the coffee shop and delivery of coffee shop equipment's with stand-alone selling price of P5,000,000. (2) Supplies of 100,000 units of coffee raw materials and supplies with stand-alone selling price of P3,000,000. (3) Allowing the franchisee to use the Kapebean's trademark and tradename for a period of 10 years with stand- alone selling price of P2,000,000. Kapebeans determines that the three obligations under the contract with franchisee are each distinct and therefore, need to be accounted for as a separate performance obligations. As of July 1, 20x0, Kapebeans has already completed the construction of the building and has fully delivered the relevant coffee shop equipment's. However, only 40,000 units of coffee raw materials and supplies have been delivered to the franchisee and eventually consumed by the coffee shop customers as of December 31, 20x0. For the year ended December 31, 20x0, the franchisee reported sales revenue of P1,000,000. How much total revenue shall be reported by Kapebeans Inc. for the year ended December 31, 20x0? a. P5,170,000 b. P6,410,000 C. P5,820,000 d. P4,930,000