During a December 20X2 promotion, the retailer Sonalis sells 400 units headsets at a unit price of 120, equal to their stand-alone selling price. Each buyer receives a purchase voucher which, according to the analysis given by the case, provides a material right; the stand-alone selling price of all the vouchers, which is not observable, is estimated at 12,000 after taking into account the likelihood of use. Allocate the total transaction price between the headsets and the vouchers.
- Number of headsets sold
- 400
- Unit selling price of a headset
- 120
- Estimated stand-alone selling price of all the vouchers
- 12,000