Hopner Products Enters into a Contract with Tulles to Sell

Hopner Products enters into a contract with Tulles to sell three different products. The total transaction price is $370,000. Each of the products is a separate performance obligation. Based on the information presented in the table, what is the allocated transaction price of product Z using the expected-cost-plus-a-profit margin approach? (Round intermediary percentages to the nearest hundredth percent, and round your final answer to the nearest whole number.) $$\begin{array} { | c | c | c | c | } \hline \text { Product } & \text { Standalone Price } & \text { Market Price } & \text { Forecasted Cost } \\\hline \mathrm { X } & \$ 150,000 & \$ 130,000 & \$ 100,000 \\\hline \mathrm { Y } & \$ 110,000 & \$ 160,000 & \$ 85,000 \\\hline \mathrm { Z } & \text { Not Available } & \$ 100,000 & \$ 140,000 \\\hline\end{array}$$

A) $159,390
B) $94,868
C) $123,333
D) $185,000