At the beginning of 2021. Angel Corporation began offering a 1-year warranty on its products. The warranty program was expected to cost Angel 2% of net sales: Net sales made under warranty in 2021 were $210 million. Five percent of the units sold were returned in 2021 and repaired or replaced at a cost of $2.8 million The amount of warranty expense in Angel's 2021 income statement is Multiple Choice $28 milion H2 million 0 $14 milion $315 milion