Wilson Links Products sells a product that involves two separate performance obligations: the SwingRight golf club weight and the Swing Coach teaching software. SwingRight has stand-alone selling price of $190. Wilson sells both the Swing Right and the Swing Coach as a package deal for $280. The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $180 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $105 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 O $72.00 O $157.50 $90.00 O $162.00 O