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 $$225.$ Wilson sells both the SwingRight and the SwingCoach as a package deal for $$350.$ The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $$250$ for similar software, and Wilson$$s prices are generally $10\%$ lower than what is charged by those vendors. Wilson estimates that it incurs approximately $$140$ 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.