Wright company sells merchandise with a one-year warranty. this year, sales consisted of 2,000 units. it is estimated that warranty repairs will average $15 per unit sold, and 30% of the repairs will be made this year and 70% next year. in this year's income statement, wright should show warranty expense of?

Seattle bank’s start-up division establishes new branch banks. each branch opens with three tellers. total teller cost per branch is $96,000 per year. the three tellers combined can process up to 90,000 customer transactions per year. if a branch does not attain a volume of at least 60,000 transactions during its first year of operations, it is closed. if the demand for services exceeds 90,000 transactions, an additional teller is hired and the branch is transferred from the start-up division to regular operations. required what is the relevant range of activity for new branch banks