Use the following information to answers questions 4 and 5 . Herrera, Inc. sells office furniture. In 2023, it sold 200 desks for $600 each. With each desk sold, Herrera distributed a 50% discount coupon for purchase of an office chair within one month. Based on historical experience, Herrera expects that approximately 30% of the coupons will be utilized. The coupons will be used to purchase chairs that are priced at $200 and the chairs are normally discounted 10%. 4. What would be the stand-alone selling price for the coupon when allocating the $600 transaction price to performance obligations? ( 2 points) 5. Assuming the residual approach is used, how much revenue would be allocated to the desks? (1 point)