Sandhill Company offers a five-year warranty on its products. Sandhill previously estimated warranty costs to be 3% of sales but in 2025 revised this estimate to 1% due to process and quality control improvements. Sandhill reported warranty costs of $81300 on $2710000 of sales in 2023 and $96300 on $3210000 in 2024 . Sales revenue for 2025 was $5210000. What is Sandhill Company's warranty expense for 2025? $177600 $0 $156300 $52100