At the beginning of 2021, Angel Corporation began offering a 1-year warranty on its products. The warranty program was expected to cost Angel 3% of net sales. Net sales made under warranty in 2021 were $200 million. Five percent of the units sold were returned in 2021 and repaired or replaced at a cost of $4.6 million. The amount of warranty expense in Angel's 2021 income statement is: Multiple Choice $6.0 million. $30.0 million. $3.2 million. $4.6 million.