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OHara Associates sells golf clubs, and with each sale of a full set of clubs provides complimentary club-fitting services. A full set of clubs with

OHara Associates sells golf clubs, and with each sale of a full set of clubs provides complimentary club-fitting services. A full set of clubs with the fitting services sells for $1,520. Similar club-fitting services are offered by other vendors for $130, and OHara generally charges approximately 10% more than do other vendors for similar services.

Assuming that the golf clubs and the club-fitting services are separate performance obligations, estimate the stand-alone selling price of the club-fitting services using the adjusted market assessment approach.

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