content area top Part 1 Mariano Corporation sells 11 comma 000 units of inventory during the first year of operations for $ 300 each. Mariano provides a oneminusyear warranty on parts. It is estimated that 4% of the units will be defective and that repair costs are estimated to be $ 30 per unit. In the year of sale, warranty contracts are honored on 70 units for a total cost of $ 2 comma 100. What amount will be reported as Accrued Warranty Payable at the end of the year? Question content area bottom Part 1 A.$ 13 comma 200 $ 13 comma 200 B.$ 11 comma 100 $ 11 comma 100 C.$ 2 comma 100 $ 2 comma 100 D.$ 2 comma 520 $ 2 comma 520