Chet Company provides the following information: Beginning Inventory Purchases Freight - In Freight-Out Purchase Discounts Purchase Returns Ending Inventory $140,000 500,000 26,000 13,000 5,400 8,000 129,000 What is the cost of goods sold? O A. $523,600 O B. $666,000 O C. $652,600 OD. $531,600 Hopner Products enters into a contract with Tulles to sell three different products. The total transaction price is $360,000. Each of the products is a separate performance obligation. Based on the information presented in the table, what is the allocated transaction price of product Z using the adjusted market assessment approach? (Round intermediary percentages to the nearest hundredth percent, and round your final answer to the nearest whole number.) Product Standalone Price $150,000 $80,000 Not Available Market Price $130,000 $175,000 $70,000 O A. $55,000 O B. $67,212 OC. $120,000 OD. $72,917