Current Attempt in Progress Sunland Ranch & Farm is a distributor of ranch and farm equipment. Its products range from small tools, power equipment for trench- digging and fencing, grain dryers, and barn winches. Most products are sold direct via its company catalog and Internet site. However, given some of its specialty products, select farm implement stores carry Sunland's products. Pricing and cost information on three of Sunland's most popular products are as follows. Standalone Item Selling Price (Cost) Mini-trencher Power fence hole auger Grain/hay dryer 12,600 (10,400 ) $3,600 ($2,000 ) 1,300 (700 ) Respond to the requirements related to the following independent revenue arrangements for Sunland Ranch & Farm.