I would take the under for backup, but I'd go as high as I could... like Under 38.5 for +110 at bet365.com. Never know, I read the following this morning:
""The comparable weekend last year saw the debut of Warner Bros. Pictures' "The Dukes of Hazzard," which notched a healthy $30.7 million opening at the North American boxoffice. Industry watchers are hoping the boxoffice remains up for yet another weekend this year, with "Talladega Nights" expected to give "Dukes" a run for its money with an opening likely to be in the coveted $30 million range.""