Hаrper Cоrpоrаtiоn introduced а new line of products in 2023 that carry a two-year warranty against manufacturer's defects. Based on their experience with previous product introductions, warranty costs are expected to approximate [x]% of sales during the first 12 months following the sale and [y]% for the next 12 months. Sales for the first year (2023) were $[a] and actual warranty expenditures for the first year of selling the product were $[b]: What is the 2023 warranty expense that will be recognized by Harper Corporation?