Pet Lodge Inc., which offers day and overnight kennel services for pets, is offering a promotion for new customers signing a contract: purchase 3 overnight stays, a 10-visit day pass punch card, and a new leash for $182. The total transaction price of $182 is stated to the customer as $63 for the overnight stay, $105 for the punch card, and $14 for the leash. Allocate the $182 transaction price under the following separate scenarios.

Note: When answering the following questions, round the allocated transaction price to the nearest dollar.

a. The three items (overnight stays, day pass punch card, and leash) are sold separately by Pet Lodge Inc. The standalone selling prices of the overnight stays, day pass punch card, and a new leash are $63, $105, and $14, respectively.

b. The three items (overnight stays, day pass punch card, and leash) are sold separately by Pet Lodge Inc. The standalone selling prices of the overnight stays, day pass punch card, and leash are $75, $126, and $18, respectively

c. Two of the three items (overnight stay and day pass punch card) are sold separately by Pet Lodge Inc. The standalone selling prices of the overnight stays and day pass punch card are $63 and $105, respectively. Because Pet Lodge Inc. has never sold leashes prior to this promotion, Pet Lodge Inc. determined the average selling price of similar leashes in the market place to be $18.

d. Two of the three items (overnight stays and day pass punch card) are sold separately by Pet Lodge Inc. The standalone selling prices of the overnight stays and day pass punch card are $63 and $105, respectively. Pet Lodge Inc. purchased the leashes for $11 each and expects a gross profit margin of 50%.

e. Two of the three items (overnight stays and day pass punch card) are sold separately by Pet Lodge Inc. The standalone selling prices of the overnight stays and day pass punch card are $63 and $105, respectively. Pet Lodge Inc. has never sold leashes prior to this promotion, and is not able to obtain a reliable comparable market price because the leashes are unique and there is nothing comparable on the market.