QUESTION 4 Techno Smart was organized to sell a single product for $2.400 per unit, including a 60-day warranty against defects. Engineering estimates indicate that 5% of the units sold will prove defective and require an average repair cost of $200 per unit. During the first month of operations, total sales were $768,000. Nine units sold in the first month were found defective and repaired that month, The accrued liability for product warranties at month-end should be: O A $3,200 B.$1,800 C. $4,600 D. $1,400