content area top Part 1 Panoramic Co. was organized to sell a single product that carries a 45-day warranty against defects. Engineering estimates indicate that 12% of the units sold will prove defective and require an average repair cost of $ 20 per unit. During Panoramic's first month of operations, total sales were 400 units; by the end of the month, nine defective units had been repaired. The liability for product warranties at month-end should be Question content area bottom Part 1 A. $ 180. B. $ 780. C. $ 1 comma 140. D.$ 960 $ 960