Pat Neff, Inc. was organized to sell a single product for $$400$ per unit, including a $60-$day warranty against defects. Engineering estimates indicate that $5\%$ of the units sold will prove defective and require an average repair cost of $$45$ per unit. During Neff's first month of operations, total sales were $$200,000$; by the end of the month, $10$ units had been repaired at a total cost of $$450.$ The liability for the product warranties at month$-$end should be: