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May 02, 1995| Times Staff and Wire Reports

Sun Microsystems Inc. of Mountain View, Calif., said it is comfortable with estimates that it will earn $3.48 a share for the fiscal year ending in June. . . . Bausch & Lomb Inc. said it completed the sale of its Sports Optics division to Worldwide Sports & Recreation Inc. for $78 million in cash plus future payments and securities of Worldwide Sports. . . . Goodyear Tire & Rubber Co. said it will boost prices on replacement tires 3% to 8% because of the rising costs of raw materials. . . . Raytheon Co. announced the completion of its $2.3-billion cash tender offer for defense electronics maker E-Systems Inc.

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