Wilson Links Products sells a product that involves two separate performance obligations: the SwingRight golf club weight and the SwingCoach teaching software. SwingRight has a stand-alone selling price of $230. Wilson sells both the SwingRight and the SwingCoach as a package deal for $360. The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $260 for similar software, and Wilson's prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $145 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

• $130
• $240
• $290
• $218.0