At the beginning of 2021 , Angel Corporation began offering a two-year warranty on its products The warranty program was expected to cost Angel 7% of net sales. Net sales made under warranty in 2021 were $190 milion. Fifteen percent of the units sold were returned in 2021 and repaired or replaced at a cost of $4.50 milition. The amount of warranty expense on Angeis 2021 . income statement is: Multiple Choice $16.70milion $450 milion $1330 milion