(BE) owed Estimated Warranty Payable of $ 1, 400 at the end of 2017. During 2018, BE made sales of $ 120, 000 and expects product warranties to cost the company 2% of the sales. During 2018, BE paid $ 2, 700 for warranties. What is BE's Estimated Warranty Payable at the end of 2018?

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: