United Company blends and sells two products X&Y. each with different sales strategies, distribution channels, and product offerings. United is now considering the sale of a bundled product consisting of X&Y. For the most recent year, United reported retail price of X product $192, of Y product $448 and of (X+Y) $520. Using stand-alone revenue allocation method, the revenue allocated to X product is:

a.

$448.

b.

$192.

c.

$364.

d.

$156.