BEAN (a coffee shop) normally sells a large cup of coffee for $3. To promote the sale of its coffee beans, BEAN decides to offer customers a $2 discount on the purchase of a large cup of coffee when they buy a bag of coffee beans (which normally sell for $12) at the same time. A customer purchased a bag of coffee beans and a large cup of coffee for $13. How much revenue should BEAN recognize for this transaction?

$1 for coffee and $12 for coffee beans

$3 for coffee and $12 for coffee beans

$2.6 for coffee and $10.4 for coffee beans

An allocation is unnecessary since these count as one performance obligation.