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 $$190.$ Wilson sells both the SwingRight and the SwingCoach as a package deal for $$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 residual approach.

Multiple Choice

$$160$

$$210$

$$158$

$$90$