Wilson Links Products sells a product that involves two separate performance obligations: the SwingRight golf club weight and the SwingCoach teaching software. SwingRight has a stand$-$alone selling price of $$240.$ Wilson sells both the SwingRight and the SwingCoach as a package deal for $$380.$ The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $$280$ for similar software, and Wilson$$s prices are generally $10\%$ lower than what is charged by those vendors. Wilson estimates that it incurs approximately $$155$ 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 adjusted market assessment approach.

Multiple Choice

$$140$

$$78$

$$252$

$$62$