=+13-37 KK Stand-alone revenue allocation OBJECTIVE 7 MaxSystems Ltd sells computer hardware to end-consumers. Its most popular model, the CX30, is sold as a ‘bundle’, which includes three hardware products: a personal computer (PC) tower, a 58 cm monitor and a colour laser printer. Each of these products is made in a separate manufacturing division of MaxSystems and can be purchased individually, as well as in a bundle. The individual selling prices and per unit costs are as follows:

Computer component Individual selling price per unit Cost per unit PC tower $ 840 $300 Monitor $ 280 $180 Colour laser printer $ 480 $270 Computer bundle purchase price $1200 Required 1 Allocate the revenue from the computer bundle purchase to each of the hardware products using the stand-alone method based on the individual selling price per unit.