Please include warranty expense related to the sales of wireless speakers for both 2019 and 2020 please if possible. Thank You!

Adrian's Company sells different electronic gadgets. One of his products are wireless speakers which can be sold at P10,000 each. The buyers are provided with a 2-year warranty that is expected to cost the company P500 per unit in the year of sale and P1,000 per unit in the year following the sale. The company sold 120 units in 2019 and 150 units in 2020. Actual payments for warranty claims were P70,000 and 110,000 in 2019 and 2020, respectively. How much would be the warranty expense related to the sales of wireless speakers for 2019 (2 nts)