A company sells computers for $2,700 each. Each computer has a two-year warranty that covers replacement of defective parts. It is estimated that 2% of all computers sold will be returned under the warranty with an average cost of $168 each. During November, the company sold 39,000 computers;. 490 computers were serviced under the warranty during November at a total cost of $64,000. The balance in the Estimated Warranty Liability account at November 1 was $33,500. What is the company's warranty expense for the month of November?

Multiple Choice

$64,000

$131,040

$30,500

$65,520

$82,320