Northern Electric (NE) owed Estimated Warranty Payable of $1,200 at the end of 2015. During 2016, NE made sales of $110,000 and expects product warranties to cost the company 44% of the sales. During 2016, NE paid $2,300 for warranties. What is NE's Estimated Warranty Payable at the end of 2016?

A.$5,600B.$4,400C.$3,300D.$2,300