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 $180. Wilson sells both the Swing Right and the SwingCoach as a package deal for $260. The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $160 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $95 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 expected cost plus margin approach. Multiple Choice $142.50 O $144.00 O $80.00 $74.00