How to calculate the % of units returned for repair and the average actual warrenty cost per unit?

On January 1, 2022. Wildhorse Company began a warranty program to stimulate sales. It is estimated that 5% of the units sold will be returned forrepair at an estimated cost of $32 per unit. Sales and warranty figures for the three year ended December 31 are as follows: (a) Calculate the warranty expense for each year and warranty llability at the end of each year. To date, what percentage of the units sold have been retur ned for repair under warranty? What has been the average actual warranty cost per unit for the three-year period? (Round percentoge of units returned and average warranty cost per unit to 2 decimal places, eg. 52.76\% or 52.76.) Percentage of units returned for repair Average actual warranty cost per unit List of Accounts