Hepner Prod ucts enters a contract with Tull is to sell t hree different prod ucts. Th e total price

$"$is $$350,000.$ Each of the prod ucts is a sepa rate performa n ce obligation. Based on the"

"i nform ation presen ted i n th e ta b l e$,$ what is t he allocated tra nsact ion pr ice of product Z usi ng t he expected$-$cost$-$pl us$-$a$-$profit ma rgin approach $?"$

$$Prod$$uct$$Sta$$nda$$l$$one$$Pri$$ce$$Ma$$r$$ket$$Price$$Forecasted Cost

x $"$$$150,000""$$$130,000""$$$100,000"$

$"$y

z$""$$$125,00$C

Not Ava i l a b l $""$$$135,000$

$$100,000""$$$115,000$

$$85,00$C$"$

a$."$$$99,167"$

b$."$$$164,700"$

c$."$$$75,000"$

d$."$$$140,300"$