A fashion outlet named Fashionable regularly sells scarves, shoes and handbags individually, thereby establishing standalone selling prices as illustrated below. In addition, Fashionable regularly sells shoes and handbags together for $60. Fashionable enters into a contract with a customer to sell all three products in exchange for $100. Fashionable will satisfy the performance obligations for each of the products at different points in time. The contract includes a discount of $40 on the overall transaction. This discount will be allocated proportionately to all three obligations when allocating the transaction price using the relative stand-alone selling price method. However, because Fashionable regularly sells shoes and handbags together for $60 and Scarves for $40, it has evidence that the entire discount should be allocated to the promises to transfer shoes and handbags in accordance with paragraph 82 of IFRS 15. If Fashionable transfers control of the shoes and handbags at the same point in time, then Fashionable could as a practical matter account for the transfer of those products as a single performance obligation. That is, the entity could allocate $60 of the transaction price to the single obligation and recognise revenue of $60 when shoes and handbags are simultaneously transferred to the customer. If the contract requires Fashionable to transfer the control of the shoes and handbags at different points in time, then the amount of $60 is individually allocated to the products based on their stand-alone selling price as follows: ??? Give your calculations and explanations according to IFRS 15.