Callum produces machinery which sell with a two year warranty for repairs in case of a breakdown.Callum expects to see the following levels of repair during the warranty period.Breakdown Probability Total costMajor 10% $50,000Minor 60% $15,000No 40% NilWhat amount should Callum provide for warranty repairs in accordance with LAS 37 Provisions, Contingent Liabilities and Contingent Assets?