Crane.com sells 6300 units of its product for $600 each. The selling price includes a one-year warranty on parts. It is expected that 4% of the units will be defective and that repair costs will average $60 per unit. In the year of sale, warranty contracts are honored on 130 units for a total cost of $7800. What amount should Crane.com accrue on December 31 for estimated warranty costs? $7800$15120$90720$7320