Unknown Industries manufactures washers. Its most popular product is called the Soaker, which costs $650 to manufacture and $200 to install. Unknown sells the Soaker directly to commercial customers for $1,300 a unit and will install the unit for an additional $250. Although the Soaker is its main source of revenue, Unknown also provides monthly maintenance services for the convenience of its customers, for an additional fee. Unknown outsources maintenance services at a cost of $8 an hour. Unknown also sells the Soaker to home improvement retailers for $1,100 a unit. Unknown had the following Soaker revenue arrangements during the first quarter of 20Y1:

Arrangement 2: On March 25, Unknown delivered 400 Soakers to Home Depot and received payment in full upon delivery. To encourage sales, Unknown offers Home depot customers a $150 mail-in rebate. Historically, similar rebates had a 50% redemption rate. By March 31, Unknown has not received any rebates. Unknown uses the expected value method.

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