Ben Affleck’s ‘The Accountant’ to Tally $23 Million Opening

“Kevin Hart: What Now?” stares down $14 million debut, “Max Steel” will flop at $5 million

The Accountant Ben affleck Anna Kendrick

Ben Affleck plays a math whiz in the upcoming Warner Bros. crime drama “The Accountant,” expected to earn $23 million as it opens in theaters this weekend.

Set to play in more than 3,330 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 are set closer to a $17 million debut.

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 roughly $14 million.

The film’s production budget was under $10 million (not counting marketing costs), making its profitability prospects quite bright as it opens in roughly 2,550 theaters.

Sci-fi adventure from Dolphin Films, “Max Steel,” is being distributed by Open Road in more than 2,000 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 expected to open to grosses of roughly $5 million.

“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.”