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in allocating the transaction price to each performance obligation based on the relative stand alone selling prices, cetavita determined that stand alone selling prices are

in allocating the transaction price to each performance obligation based on the relative stand alone selling prices, cetavita determined that stand alone selling prices are not directly observable and must be estimated. as such cetervita considered a competitor pricing for similar goods in the market and adjusted them for citavita specific magin which are usually higher than others I'm the market , which of the estimation methods below did cetavita used?

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