Iron crafters inc, a hardware manufacturing company, has employed experts to carefully analyze its operating unit, to identify potential health hazards to employees, and to find solutions to reduce the effects of such hazards. in this scenario, iron crafters inc is using to improve the security of the workplace.
a) hardiness
b) safety engineering
c) an institutional program
d) a collateral stress program

Analyzing and computing accrued warranty liability and expense waymire company sells a motor that carries a 60-day unconditional warranty against product failure. from prior years' experience, waymire estimates that 2% of units sold each period will require repair at an average cost of $100 per unit. during the current period, waymire sold 69,000 units and repaired 1,000 units. (a) how much warranty expense must waymire report in its current period income statement? (b) what warranty liability related to current period sales will waymire report on its current period-end balance sheet? (hint: remember that some units were repaired in the current period.) (c) what analysis issues must we consider with respect to reported warranty liabilities?