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 $78000 on $2600000 of sales in 2023 and $93000 on $3100000 in 2024. Sales revenue for 2025 was $5100000. What is Sandhill Company's warranty expense for 2025? ? $171000 ? $0 $51000 ? $153000