At the beginning of $2024$Angel Corporation began offering a two$-$year warranty on its productsThe warranty program was expected to cost Angel of net salesNet sales made under warranty in $2024$ were $$214$ millionFifteen percent of the units sold were returned $2024$ and repaired or replaced at a cost of $$5\mathrm{.}20$ million. The amount of warranty expense on Angel's $2024$ income statement Choice $ $20\mathrm{.}52$ million $$32\mathrm{.}10$ million $ $5\mathrm{.}20$ $$1712$