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Hepner Products enters into a contract with Tullis to sell three different produ

ID: 2557508 • Letter: H

Question

Hepner Products enters into a contract with Tullis to sell three different products. The total price is $350,000 Each of the products is a separate performance obligation. Based on the information presented in the table, what is the allocated transaction price of product Z using the adjusted market assessment approach? (Round intermediary percentages to the nearest hundredth percent, and round your final answer to the nearest whole number.)

Product Standalone Price Market Price

X $150,000 $130,000

Y $125,000 $135,000

Z Not Available $100,000

a. $95,900

b. $350,000

c. $116,667

d. $120,000

Explanation / Answer

Answer would be Option A $ 95900 (after rounding off)

Product Market competitor prices Percentage of total Total price Allocated transaction price A B C D = B*C A $1,30,000.00 35.62% $3,50,000.00 1,24,657.53 B $1,35,000.00 36.99% $3,50,000.00 1,29,452.05 C $1,00,000.00 27.40% $3,50,000.00 95,890.41 Total $3,65,000.00 100.00%
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