PLEASE HELP

Recall that Cookie Creations sells fine Curopean mixers that it purchases from Kainski5upply Ca, Kzinski warrants the mixers to be free of defects in material and workmanship for a peflod of ore yna froms the date of original purchase If the mixer has such a defect. Krinski will repair or replace the mber free of charge for parts and laboe. The product must be shipped prepaid to an authorized Krindi service center. The cost to ship the mber is paid by the consumer. The cost to return the product to the consumer is paid by Kainsk: The authorined service center is located in Boston. Because Cookie Creations values serving its customers, it pays the shipping to. Boston for any mivers needing repair under Krinsk's warranty terms. Based on past experience, Kzinski has found that approximately 10% of mixers are returned for repair or replacement. The average cost to ship a mixer to Boston is $62. The following transactions these place in 2022 and 2023 . 1. A total of 30 mixers are sold in 2022 2. Four of the mixers sold in 2022 are retumed for repair in 2023 . The total shipping cost for returning these four misers to Boston is $212. 3. A total of 40 micers are sold in 2023. 4. Two of the misers sold in 2023 are returned for repair in 2023 . The total shipping cost for returning these two mixers to Boston is $57. (a) Calculate Cookie Creations' warranty liability for the shipping costs at December 31,2022. Warranty fiability