A company sells computers at a selling price of $1,800 each. Each computer has a 2 year warranty that covers replacement of defective parts. It is estimated that 6% of all computers sold will be returned under the warranty at an average cost of $160 each. During November, the company sold 25,000 computers, and 400 computers were serviced under the warranty during November at a total cost of $61,000. The balance in the Estimated Warranty Liability account at November 1 was $39,000. What is the company's warranty expense for the month of November?