Hepner Products enters into a contract with Tullis to sell three different products. The total price is $350,000 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 Market Price

X $150,000 $130,000

Y $125,000 $135,000

Z Not Available $100,000

a. $95,900

b. $350,000

c. $116,667

d. $120,000