ACC 206:

Brightlight Pte Ltd ("Brightlight") is a company incorporated in Singapore and adopts the SFRSs. It sells its LED light bulbs in three markets. The prices in the three markets for the LED light bulbs at the measurement date are as follows:

Market A Market B Market C Selling price/unit ($) 3.00 3.50 3.20 Market volume (unit) 10,000 25,000 14,000 Company volume (unit) 2,000 1,350 500 Transaction costs/unit ($) 0.50 0.70 0.40 Transport cost/unit ($) 0.10 0.20 0.15