need help how to solve number 2

Clearview Company manufactures and sells high-quality television sets. The most popular line sells for $1,200 each and is accompanied by a three-year warranty to repair, free of charge, any defective unit. Average costs to repair each defective unit will be $100 for replacement parts and $70 for labor. Clearview estimates that warranty costs of $15,470 will be incurred during 2016. The company actually sold 700 television sets and incurred replacement part costs of $4,300 and labor costs of $6,700 during the year. The adjusted 2016 ending balance in the Estimated Liability for Warranties account is $12,500. Required: 1. How many defective units from this year's sales does Clearview Company estimate will be returned for repair? units 2. What percentage of sales does Clearview Company estimate will be returned for repair? x% of sales 3. If Clearview's actual warranty costs incurred during 2017 are significantly higher than the estimated liability recorded at the end of 2016, what should the company do? It should review its method for accrual for warranty costs and ensure that its estimates of defec Feedosticing Theok My Work. The liability for estimated warranty work is usually based on the prior years experience of a business