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During 2020 , Harrington Co. introduced a new product carrying a two-year warranty against defects. The estimated warranty costs related to dollar sales are 2%

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During 2020 , Harrington Co. introduced a new product carrying a two-year warranty against defects. The estimated warranty costs related to dollar sales are 2% within 12 months following sale and 4% in the second 12 months following sale. Sales and actual warraty expenditures or the years ended December 31,2020 and 2021 are as follows

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