Givrane sells three products X, Y and Z for 90,000, each being a distinct performance obligation. It regularly sells each product separately: X at 40,000, Y at 24,000 and Z at 36,000. It also regularly sells the bundle Y + Z at a price of 50,000. Compute the transaction price allocated to product X and that allocated to Y and Z together.
- Contract price
- 90,000
- Stand-alone selling price of product X
- 40,000
- Stand-alone selling price of product Y
- 24,000
- Stand-alone selling price of product Z
- 36,000
- Usual price of the bundle Y + Z
- 50,000