Splish Brothers manufactures and sells computers for $2,000 each, with a two-year parts and labour warranty. Based on prior experience, the company expects, on average, to incur warranty costs equal to 5% of sales. The business reports the following sales and warranty cost information: Sales (units) Actual Warranty Costs 2022 430 $31,500 2023 550 48,500 2024 560 54,200