hello can someone help me with this

Puzzles Company sells merchandise with a one-year warranty. In Year 1, sales consisted of 3,600 units. It is estimated that warranty repairs will average $15 per unit sold, and 40% of the repairs will be made in Year 1 and 60% in Year 2. In the income statement for Year 1, Puzzles Company should show warranty expense of 1 O a. $32,400. 2 O b. $21,600. 3 O c. $0. O d. $54,000. 4 5 7 8 0 4