E10.9 (LO 2) Ting Manufacturing sells its products with a 75-day warranty for defective merchandise. Based on past experience, Ting estimates that 3% of the units sold will become defective during the warranty period. Management estimates that the average cost of replacing or repairing a defective unit is NT$15 (amounts in thousands). The units sold and units defective that occurred during the last 2 months of 2020 are as follows