Why the answer of Q2 is 36

Use the following information for Questions 1 and 2: On January 1, 2020, Incredible Tea Inc. agrees to sell 10 boxes of tea per year to a buyer for the years 2020, 2021, and 2022. The buyer agrees to pay f2.50 per box of tea. The standalone selling price of tea on January 1, 2020 is f2.50 per box. On January 1, 2021, the buyer orders 5 additional boxes of tea, all to be delivered during 2021. The buyer agrees to pay $2.00 per box for these 5 additional boxes of tea. 1. If the standalone selling price of tea on January 1, 2021 is f2.00, how much revenue should Incredible Tea recognise for 2021? a. 135.00 b. 135.29 C. 136.00 d. E36.43 [2 marks] ANSWER: A 2. If the standalone selling price of tea on January 1, 2021 is f2.50, how much revenue should Incredible Tea recognise for 2021