QUESTION 88 Customer options – option that does not provide a material right Manufacturer enters into an arrangement to provide machinery and 200 hours of consulting services to Retailer for $ 300,000. The standalone selling price is $ 275,000 for the machinery and $ 250 per hour for the consulting services. The machinery and consulting services are distinct and accounted for as separate performance obligations. Manufacturer also provides Retailer an option to purchase ten additional hours of consulting services at a rate of $ 225 per hour during the next 14 days, a 10% discount off the standalone selling price. Manufacturer offers a similar 10% discount on consulting services as part of a promotional campaign during the same period. Does the option to purchase additional consulting services provide a material right to the customer?