In $2023,$ Quapau Products introduced a new line of hot water heaters that carry a one$-$year warranty against manufacturer$$s defects. Based on industry experience, warranty costs were expected to approximate $5\%$ of sales revenue. First$-$year sales of the heaters were $$360,000.$ An evaluation of the company$$s claims experience in late $2024$ indicated that actual claims were less than expected$4\%$ of sales rather than $5\%.$

Assuming sales of the heaters in $2024$ were $$410,000$ and warranty expenditures in $2024$ totaled $$14,400,$ what is the $2024$ warranty expense?