The Fleet Street Company is a media company that owns various newspaper and magazine titles that are distributed throughout the country. The company sells each of its titles based on readily available selling prices. Its most popular titles, and the related stand-alone selling price for each are as follows: Title Selling price ($) Vuvuzela magazine 25 Dabble magazine 18 Special edition newspaper 12 Mainstream newspaper 14 Digital newspaper Not sold on its own The company offers two types of bundles: a magazine bundle (i.e. containing Vuvuzela and Dabble) that retails for $39 and the newspaper bundle (i.e. containing the Special Edition and Mainstream newspaper) that retails for $21. During the festive season, the company offered its customers a chance to buy a bundle of all the newspaper and magazine titles for a fee of $63. This offer, which is marketed as the Festive Bundle, also includes one-moths access to the digital newspaper. The digital newspaper was launched during the festive season and has never been sold on its own before. The company estimates that the cost of providing access to the digital newspaper is $3 for each user. A profit margin of 16% is considered appropriate.

Required: Show how the transaction price for the newspaper bundle and the festive bundle should be allocated.