Wilson Links Products sells a product that involves two separate performance obligations: the Swing Right golf club weight and the SwingCoach teaching software. Swing Right has a stand-alone selling price of $150. Wilson sells both the Swing Right and the Swing Coach as a package deal for $200. The Swing Coach software is not sold separately. Wilson is aware that other vendors charge $100 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $65 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. $50 * $80 $90 $97.50