medium · Financial Accounting revenue-recognition

A logistics company provides shipping services with a contract price of 200 per shipment. The customer is entitled to a 20 refund for any shipment that arrives late. Management expects 10% of shipments to be late.

If $1,000 shipments are made, what is the total transaction price assuming the expected value method?

  1. $198,000
  2. $199,800
  3. $200,000
  4. $180,000

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