Warranties Clearview Company manufactures and sells high-quality television sets. The most popular line sells for $1,450 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 $55 for labor. Clearview estimates that warranty costs of $36,270 will be incurred during 2017. The company actually sold 1,800 television sets and incurred replacement part costs of $10,200 and labor costs of $15,600 during the year. The adjusted 2017 ending balance in the Estimated Liability for Warranties account is $29,400. 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? % of sales