Bonita Corporation sells computers under a 2-year warranty contract that requires the corporation to replace defective parts and to provide the necessary repair labor. During 2025, the corporation sells for cash 372 computers at a unit price of $2,300. On the basis of past experience, the 2 -year warranty costs are estimated to be $162 for parts and $192 for labor per unit. (For simplicity, assume that all sales occurred on December 31,2025 .) The warranty is not sold separately from the computer