UPS Inc. sold $63,000 of accounts receivable to a local bank. The sale was made without recourse. The local bank remits 70% of the factored amount to UPS Inc. and retains the remaining 30%. When the bank collects the receivables, it will remit to UPS Inc. the retained amount less a fee equal to 2% of the total amount factored. UPS Inc. estimates the fair value of its remaining 30% receivables to be $14,500 (not including the 2% fee). UPS Inc. will show an amount receivable from factor of:

On April 1^st, Apache Corp. signed a one-month contract to manufacture a portable warehouse for Global Partners. Apache Corp. is guaranteed to receive a base fee of $5,400 for his services in addition to a bonus depending on when the project is completed.

Scenario	Bonus	Probability
Project finished 2 weeks early	20% of the base fee	20%
Project finished 1 week early	15% of the base fee	65%

What is the expected transaction price with variable consideration estimated as the expected value?