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Question · Allocating a discount and variable consideration

Fennelor sells three items A, B and C, distinct performance obligations, for 100,000. A and B are regularly sold on their own, at 40,000 and 30,000, and regularly together at 60,000; the conditions for allocating that discount of 10,000 to the bundle A + B alone are met (case data). The stand-alone selling price of C, sold to different customers for highly variable amounts, is estimated using the residual approach. What is the estimated stand-alone selling price of C?

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