Allocation of Variable Consideration. Green-Up Inc. contracts with a building manager to provide goods and services to
enhance energy efficiency. It offers consulting services, including recommending ways to increase energy efficiency and monitor performance. It also provides items such as thermostats and automatic light switches as part of the contract.
Green-Up charges 60% of the reduction in energy usage during the rst year as a consulting fee. Green-Up determines
that the consulting services comprise one performance obligation and the items provided are another performance
obligation. The estimated standalone selling prices are $180,000 for the consulting services and $100,000 for the items to
increase energy efficiency. The stated price in the contract for the items provided is a xed payment of $100,000. The
price stated for the consulting fees is 60% of the customer’s reduction in future energy costs. Green-Up estimates the
variable consideration for the consulting services to be $180,000. What amount of the transaction price should Green-Up
allocate to each performance obligation?

Which term refers to the cost that motivates an economic decision

Salt corporation's contribution margin ratio is 78% and its fixed monthly expenses are $30,000. assume that the company's sales for may are expected to be $89,000. required: estimate the company's net operating income for may, assuming that the fixed monthly expenses do not change.

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?