Wilson Golf sells a product for $310 that involves two separate performance obligations: the Arrow golf club and teaching sottware. The golf club has a stand-alone selling price of \$205. The teaching software is not sold separately. Wilson estimates that it incurs approximately $126 of cost per copy of the software, and usually charges 50%. above cost on similar products. Estimate thestand alone selling price of the software using the expected cost plus margin approach. $189.00 $18000 $12600 $105.00