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On May 1, Year 1, an entity entered into a contract to deliver 100 units of its product to a customer for $150,000. The units

On May 1, Year 1, an entity entered into a contract to deliver 100 units of its product to a customer for $150,000. The units are transferred to the customer over a 9-month period. On November 1, Year 1, after 80 units were transferred to the customer, the contract was modified to require the delivery of an additional 30 units for an additional $30,000. The entity determined that (1) the price for the additional 30 units does not reflect the standalone selling price of the product and (2) the remaining units to be delivered are distinct from those already transferred. During Year 1, the entity delivered a total of 90 units to the customer.

What amount of revenue per unit was recognized by the entity for the 10 units delivered to the customer between November 1, Year 1, and December 31, Year 1?

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