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Orange, Inc. sells a tablet computer called the O - pad Plus. The $ 6 2 0 sales price of an O - pad Package

Orange, Inc. sells a tablet computer called the O-pad Plus.
The $620 sales price of an O-pad Package includes the following:
One O-pad tablet computer.
A 6-month limited warranty. This warranty guarantees that Orange will cover any costs that
arise due to repairs or replacements associated with defective products for up to six months.
A coupon to purchase an O-book e-reader for $350, a price that represents a 30% discount
from the regular O-book price of $500. It is expected that 20% of the discount coupons will
be utilized.
A coupon to purchase a one-year extended warranty for $40. Customers can buy the
extended warranty for $65 at other times if they do not use the coupon. Orange estimates
that 45% of customers will purchase an extended warranty.
Orange does not sell the O-pad without the limited warranty, option to purchase an O-book, and
the option to purchase an extended warranty, but estimates that if it did so, a O-pad alone would
sell for $600
a. How many performance obligations and what are their stand-alone selling prices?
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