Washing Machines, Inc. sells washing machines with a 2 year warranty. Washing Machines estimates that total warranty costs are 3% of sales. In the year 2016, Washing Machines recorded total sales of washing machines of $2,800,000. The balance in the Estimated Liability for Warranties account was $152,800 on December 31, 2015, and $102,400 on December 31, 2016. What must have been the actual cost of repairs (covered under warranty) for the year 2016?