91Ó°ÊÓ

Aperformance bonus is a sort of additional remuneration given to an individual or department as a reward for meeting established goals.

Apartment building cost (price of contract) = $1,000,000

Bonus by August 1, 2018 = $150,000

Probability by August 1, 2018 = 70%

$$\begin{gathered} \mathrm{Price}\mathrm{by}\mathrm{August}1,2018=\left(\mathrm{Price}\mathrm{of}\mathrm{contract}+\mathrm{Bonus}\right)×\mathrm{Probability} \\ =\left(\$1,000,000\$150,000\right)×70\% \\ =\$1,150,000×\frac{70}{100} \\ =\$805,000 \end{gathered}$$

Bonus by August 8, 2018 = $100,000

Probability by August 8, 2018 = 20%

role="math" localid="1648280899411" $$\begin{gathered} \mathrm{Price}\mathrm{by}\mathrm{August}8,2018=\left(\mathrm{Price}\mathrm{of}\mathrm{contarct}+\mathrm{Bonus}\right)×\mathrm{Probability} \\ =\left(\$1,000,000+\$100,000\right)×20\% \\ =\$1,100,000×\frac{20}{100} \\ =\$220,000 \end{gathered}$$

Bonus by August 15, 2018 = $50,000

Probability by August 15, 2018 = 5%

$$\begin{gathered} \mathrm{Price}\mathrm{by}\mathrm{August}15,2018=\left(\mathrm{Price}\mathrm{of}\mathrm{contract}+\mathrm{Bonus}\right)×\mathrm{Probability} \\ =\left(\$1,000,000+\$50,000\right)×5\% \\ =\$1,050,000×\frac{5}{100} \\ =\$52,500 \end{gathered}$$

Bonus after August 15, 2018 = $0

Probability after August 15, 2018 = 5%

$$\begin{gathered} \mathrm{Price}\mathrm{after}\mathrm{August}15,2018=\left(\mathrm{Price}\mathrm{of}\mathrm{Contract}+\mathrm{Bonus}\right)×\mathrm{Probability} \\ =\left(\$1,000,000+\$0\right)×5\% \\ =\$1,000,000×\frac{5}{100} \\ =\$50,000 \end{gathered}$$

$$\begin{gathered} \mathrm{Transaction}\mathrm{Price}=\mathrm{Price}\mathrm{by}\mathrm{August}1+\mathrm{Price}\mathrm{by}\mathrm{August}8+\mathrm{Price}\mathrm{by}\mathrm{August}15+\mathrm{Price}\mathrm{after}\mathrm{August}15 \\ =\$805,000+\$220,000+\$52,500+\$50,000 \\ =\$1,127,500 \end{gathered}$$