During 2012 eaton co. introduced a new product carrying a two year warranty against defects. the estimated warranty costs related to dollar sales are 2% within 12 months following sale and 3% in the second 12 months following sale. sales and actual warranty expenditures for the years ended december 31, 2012 and 2013 are as follows: - - total sales - $1,800,000- actual warranty expenditures - $47,000at december 31, 2013, eaton should report and estimated warranty liability