During $2019,$ Swifty Corporation introduced a new line of machines that carry a three$-$year warranty against manufacturer's defects. Based on industry experience, warranty costs are estimated at $1\%$ of sales in the year of sale, $2\%$ in the year after sale, and $3\%$ in the second year after sale. Sales and actual warranty expenditures for the first three$-$year period were as follows:

$\backslash$table$[[,$Sales,Actual Warranty Expenditures$],[2019,$$$1404000,$$$27000$