Stalwart Inc., a merchandiser, is running a promotion where a customer receives Product B for free with the purchase of Product A for $150. The standalone selling price of Product A is $150. The standalone selling price of Product B must be estimated because Stalwart has never sold this product in the past because its based on new technology. Stalwart Inc. is aware of a competitor selling a product similar to Product B in the market for $30.

Allocate the transaction price to Product A and Product B, rounding your final answers to the nearest whole dollar. Allocated transaction prices are as follows:

Product A: 150 Product B: 0

Product A: 100 Product B: 50

Product A: 25 Product B: 125

Product A: 125 Product B: 25

Product A: 120 Product B: 30