Brlef Exerclse 5-21 Estimating stand-alone selling prices; residual approach [LO5-6] O'Hara Associates sells golf clubs, and with each sale of a full set of clubs provides complementary club-fiting services. A fuil set of clubs with the fitting services sells for $1,730. O'Hara sells the same clubs without the fitting service for $1,560 Assuming that the golf clubs and the club-fitting services are separate performance obligations, estimate the stand-alone selling price of the club fitting services using the residual approach