O'Hara Links Products Sells a Product That Involves Two Separate

O'Hara 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 $150, and material uncertainties prevent O'Hara from developing a reliable estimate of the standalone selling price of the SwingCoach software. O'Hara sells both the SwingRight and the SwingCoach as a package deal of $200. How much of the transaction price would be allocated to the SwingCoach teaching software?

A) $50.
B) $80.
C) $100.
D) Cannot be calculated from the information given.