A company sells its product subject to a warranty that covers the cost of parts for repairs during the six months after the date of sale. Warranty costs are estimated to be 6% of sales. During the month of June, the company performed warranty work using $12,000 worth of parts for the warranty repairs and $5,000 in salaries for repair technicians. The total sales for June were equal to $450,000. Record the cost of the warranty work completed in June.