Identify transaction(s) with a variable consideration.

1. Ford Motor estimates expense relating to a quality-assurance warranty on its cars that were sold.

2. An attorney is entitled to 40% of the award to his/her client if the litigation is won, and nothing if the litigation is lost.

3. An accounting firm charges every audit client $10,000 plus $150 per hour.

4. As a promotion of it new store, Acme Inc. mailed $25 voucher to every family in a city. Acme estimates that customers will probably redeem three-fourth of all vouchers.

1 and 4

2 and 4

2, 3 and 4

1, 2 and 3