At the beginning of 2021, Angel Corporation began offering a two-year warranty on its products. The warranty program was expected to cost Angel 3\% of net sales, Net sales made under warranty in 2021 were $188 million. Fifteen percent of the units sold were returned in 2021 and repaired or replaced at a cost of $4.50 million. The amount of warranty expense on Angel's 2021 income statement is: Multiple Cholce $5.64 million. $28.20 million. 59.04 million. $4.50 million