Wilson Links Products sells a product that involves two separate performance obligations: the Swing Right golf club weight and the SwingCoach teaching software. SwingRight has a stand-alone selling price of $210. Wilson sells both the SwingRight and the SwingCoach as a package deal for $320. The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $220 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $125 of cost per copy of the software, and usually charges 50% above cost on similar products. Estimate the stand-alone selling price of the software using the residual approach. Multiple Choice $250 $200 $188.0 $110