on may 1, 2021, meta computer, inc., enters into a contract to sell 5,700 units of comfort office keyboard to one of its clients, bionics, inc., at a fixed price of $96,900, to be settled by a cash payment on may 1. delivery is scheduled for june 1, 2021. as part of the contract, the seller offers a 25% discount coupon to bionics for any purchases in the next six months. the seller will continue to offer a 5% discount on all sales during the same time period, which will be available to all customers. based on experience, meta computer estimates a 50% probability that bionics will redeem the 25% discount voucher, and that the coupon will be applied to $57,000 of purchases. the stand-alone selling price for the comfort office keyboard is $19.00 per unit.