What is the standalone selling price of the installation for CS?

The standalone selling price of the installation for CS is determined based on what the company would charge for this service if it were sold separately, independent of any bundled offerings. This price provides insight into the value assigned to this installation service in the context of Andrew Revenue Recognition and helps in deriving the transaction price for revenue recognition.

When evaluating the standalone selling price, factors considered include market prices for similar services, historical pricing data, and any adjustments needed based on discounts or expected customer behavior. In this case, the price of 50,000 is likely based on these evaluations, possibly reflecting customer demand, market conditions, and competitive pricing.

When assessing other potential prices, such as 1,000,000 or 600,000, they may represent figures that are inflated due to bundling of services or inclusion of additional features that would not apply if the installation were offered separately. The price of 952,381 could reflect a calculation involving a weighted average or specific circumstances of unique projects, which might not represent the standard standalone sale price.

Thus, the value of 50,000 is considered the most reasonable estimation of the standalone selling price based on typical conditions for selling the installation service independently, aligning with the revenue recognition principles of reflecting a realistic market value.