On January 1, 2019, Blossom Company began a warranty program to stimulate sales. It is estimated that 5% of the units sold will be returned for repair at an estimated cost of $30 per unit. Sales and warranty figures for the three years ended December 31 are as follows:

		2019			2020			2021
Sales (units)		1,700			1,700			1,600
Sales price per unit		$160			$140			$135
Units returned for repair under warranty		77			94			109
Actual warranty costs		$2,550			$2,485			$2,365

To date, what percentage of the units sold have been returned for repair under warranty? What has been the average actual warranty cost per unit for the three-year period? (Round percentage of units returned answer to 2 decimal place, e.g. 52.73% and average warranty cost per unit to 2 decimal places, eg. 52.76.) Percentage of units returned for repair % Average actual warranty cost per unit $ |