ABC sells products to customers with a warranty. Customers can return the products to ABC for a free replacement within $90$ days of purchase. During April $2022,$ ABC sold $1,500$ products to customers. During May, ABC sold $1,800$ products to customers. Based on past sales, ABC estimates that $5\%$ of all products sold will be returned for a free replacement. The products cost ABC $$20$ to produce and they are sold for $$35$ per item. During April, $100$ products were returned and during May, $120$ items were returned. As of March $31,2022,$ ABC's Warranty Liability had a credit balance of $$12,000.$

If ABC had an inventory balance of $$80,000$ on March $31,2022,$ what should the inventory balance be on April $30,2022?$ No purchases of inventory were made during April or May, $2022.$Question $8$

ABC sells products to customers with a warranty. Customers can return the

products to ABC for a free replacement within $90$ days of purchase. During April

$2022,$ ABC sold $1,500$ products to customers. During May, ABC sold $1,800$

products to customers. Based on past sales, ABC estimates that $5\%$ of all

products sold will be returned for a free replacement. The products cost ABC

$$20$ to produce and they are sold for $$35$ per item. During April, $100$ products

were returned and during May, $120$ items were returned. As of March $31,2022,$

ABC's Warranty Liability had a credit balance of $$12,000.$

If ABC had an inventory balance of $$80,000$ on March $31,2022,$ what should the

inventory balance be on April $30,2022?$ No purchases of inventory were made

during April or May, $2022.$

Please enter all amounts as a positive number with no dollar signs or commas. For

example, if the answer is $$2,100,$ enter $2100.$