Measuring the Transaction Price For each of the separate revenue contract scenarios 1 through 5, (a) measure the transaction price and (b) determine whether the transaction price is fixed, variable, or some combination of both. 5. Atlanta Inc. enters into a revenue contract with a customer to provide services. Under the contract, Atlanta Inc. will receive 160 shares of the customer's common stock ($1 par value per share). At the contract's inception, the stock is trading on an exchange at $25 per share. a. Transaction price $ 4,000 b. Variable consideration $ 0 Fixed consideration $ 160 X