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At the beginning of 2020, Angel Corporation began offering a 1-year warranty on its products. The warranty program was expected to cost Angel 4% of net sales. Net sales made under warranty in 2020 were $180 million. Five percent of the units sold were returned in 2020 and repaired or replaced at a cost of $5.3 million. The amount of warranty expense on Angel's 2020 income statement is: $27.0 million $7.2 million $5.3 million $9.0 million