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12.13 X Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X0. During the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that the following claims will be paid in the following year:
Scenario Probability Anticipated cost
Worst case 5% $1 50,000
Best case 20% $25,000
Most likely 75% $60,000
What amount should X Co record in the statement of profit or loss for the year ended 31 December 20X1 in respect of the provision?
A $57,500
E $6,500
C $18,500
D $39,000
答案：C
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