In $2024,$ Sunland Dynamics Corporation began selling a new line of products that carries a two$-$year warranty against defects. Based upon past experience with other products, the estimated warranty costs related to dollar sales are as follows:

First year of warranty $3\%$

Second year of warranty $7\%$

Sales and actual warranty expenditures for $2024$ and $2025$ are presented below:

$\backslash$table$[[$Sales$,\frac{2024}{?},,2025],[$Actual Warranty Expenditures,$$620000,,$$$839000$