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12.11 Mobiles Co sells goods with a one year warranty under which customers are covered for any defect that becomes apparent within a year of purchase. In calendar year 20X4, Mobiles Co sold 100,，000 units.
The company expects warranty claims for 5% of units sold. Half of these claims will be for a major defect, with an average claim value of $50. The other half of these claims will be for a minor defect,with an average claim value of $10.
What amount should Mobiles Co include as a provision in the statement of financial position for the year ended 31 December 20X4?
A $125,000
B $25,000
C $300,000
D $150,000
答案：D
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