1. ALFA company for Home electronics appliances sold 3570 units of Microwave at $300 each. The company provides a free 2-year warranty (2020,2021) for all products sold. The company estimates that the warranty cost is $45 per unit sold. 2. In addition ALFA company sold 400 service warranties for extending warranty 2 years (starting from Year 2022 for $60 each. 3. The actual warranty cost incurred during warranty coverage period, were: 2020: $24,000 2021: $135,000 2022: $28,000 2023: $10,000 Find the followina with calculations