$2.$ Nakoma Corp. sells product offering a retroactive volume discount on certain cumulative sales volumes as follows: $0$ to $500$ units cost $$10$ each; $501$ to $1,000$ units cost $$9$ each; $1,001$ units and beyond cost $$8$ each. For Nakoma$$s largest customer, Nakoma estimates the likelihood of cumulative purchases for the year as follows: $15\%$ for $400$ units, $50\%$ for $800$ units, and $35\%$ for $1,200$ units. The revenue contract stipulates that the price per unit of product will be adjusted retroactively once specified sales volumes are met. Cumulative sales to Nakoma$$s largest customer were $440$ units in the first quarter.

a$.$ Transaction price Answer

$0$

b$.$ Variable consideration Answer

$0$

Fixed consideration Answer

$0$