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Ben Affleck’s ‘The Accountant’ to Calculate $25 Million Opening

”Kevin Hart: What Now?“ poised to end weekend with more than $12 million, ”Max Steel“ is already DOA

Ben Affleck plays a math whiz in the Warner Bros. crime drama “The Accountant,” expected to earn $25 million as it opens in theaters this weekend, earning $9.1 million on Friday alone.

Playing in 3,332 locations, predictions for the action movie’s first weekend grosses aren’t bad at all, seeing as it was produced for little more than $40 million. Studio estimates were previously set closer to a $17 million debut.

The film has an A CinemaScore from those surveyed on opening night, although critics gave it a much lower 52 percent on Rotten Tomatoes.

Also opening this weekend is the followup to Kevin Hart‘s enormously popular standup concert movie “Let Me Explain,” which debuted to $10 million in 2013.

Kevin Hart: What Now?” is currently tracking higher than the opening of the aforementioned title, looking to rake in more than $12 million. It grossed $4.8 million on Friday.

The film’s production budget was under $10 million (not counting marketing costs), making its profitability prospects quite bright as it opens in 2,567 theaters.

It has an A- CinemaScore and 77 percent on Rotten Tomatoes.

Sci-fi adventure from Dolphin Films, “Max Steel,” is being distributed by Open Road in 2,034 locations. The film, directed by Stewart Hendler, stars Ben Winchell as teenager Max McGrath, who morphs with alien companion Steel to become a turbo-charged superhero. It’s now expected to open to grosses of only $2 million, having earned roughly half a million on Friday.

It has a B CinemaScore and the lowest possible Rotten Tomatoes score of zero percent among only eight critics whose reviews were tallied on the review aggregation site.

“The Accountant” also stars Anna Kendrick and J.K. Simmons and revolves around a numbers guy who becomes embroiled in a dangerous plot after taking on a new client who the Treasury Department is tracking. The R-rated drama was directed by Gavin O’Connor (“Warrior,” “Jane Got a Gun”) and also features performances by Jon Bernthal, Daeg Faerch, Jeffrey Tambor and John Lithgow.

“What Now?” shows Kevin Hart as he performs for 50,000 fans in his hometown of Philadelphia for a record-setting, sold-out final performance of the biggest comedy tour in history. Halle Berry and Hart’s longtime friend Don Cheadle also make appearances.

With “What Now?” tracking higher than “Let Me Explain,” the film is poised to enter the top three highest-grossing stand-up comedy movies of all time. It might even have an easy time making the No. 2 spot, ahead of 2000’s “The Original Kings of Comedy,” which grossed $38.2 million. But it will likely have a hard time beating the No. 1 movie in the category — 1987’s “Eddie Murphy Raw,” which earned a total of $50.5 million.

“What Now?” is the latest in a spate of collaborations between Universal and Hart just this year alone, coming after “Ride Along 2,” “Central Intelligence” and “The Secret Life of Pets.”