Rhiener Corporation initiated a performance-based employee stock option plan on January 1, 2010. The performance base for the plan is net sales in the year 2012. The plan provides for stock options to be awarded to the employees as a group on the following basis:

The options become exercisable on January 1, 2013. The option exercise price is $20 per share. On January 1, 2010, each option had a fair value of $9. The market prices of Rhiener stock on selected dates in 2010–2012 were as follows:
January 1, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $25
December 31, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
December 31, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
December 31, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Year 2012 sales estimates as of selected dates were as follows:
January 1, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $400,000
December 31, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450,000
December 31, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550,000
Actual sales for 2012 were $700,000. Calculate the compensation expense Rhiener should report for the years 2010, 2011, and 2012 related to this performance-based stock optionplan.

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Level Net Sales Range Options Granted $250,000 $250,000-$499.999 $500,000-$1,000,000 $1,000.000 10,000 20,000 30,000 40,000