Locke sells machines, and also offers installation and technical support services. The individual selling prices of each product are shown below. Company X bought a machine on 1 May 201, and was charged a reduced price of $100. Locke only offers discounts when customers purchase a package of products together. According to IFRS 15 Revenue from Contracts with Customers, how much should be recorded in revenue for the year ended 31 December 201 ? Workings should be rounded to the nearest \$\$. A $67 B$89 C \$100 D \$125