Crane Company offers a five-year warranty on its products. Crane previously estimated warranty costs to be 3% of sales but in 2025 revised this estimate to 1% due to process and quality control improvements. Crane reported warranty costs of $78900 on $2630000 of sales in 2023 and $93900 on $3130000 in 2024 . Sales revenue for 2025 was $5130000. What is Crane Company's warranty expense for 2025? $172800$153900$51300$0