Wilson Links Products sells a product that involves two separate performance obligations: the Swing Right golf club weight and the Swing Coach teaching software. Swing Right has a stand-alone selling price of $175. Wilson sells both the Swing Right and the SwingCoach as a package deal for $250. The Swing Coach software is not sold separately. Wilson is aware that other vendors charge $150 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $90 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 $135.00 $141.00 675 Multiple Choice O $135.00 O $141.00 O $75.00 $79.00