Eva Company Provides a 12-Month Warranty on All Their Products

Eva Company provides a 12-month warranty on all their products. During 2019, they had total sales of $1,050,000, and estimated warranty costs to be 3% of sales. On January 1, 2019, the Estimated Warranty Liability account had a debit balance of $4,500, and it had a credit balance of $7,500 on December 31, 2019.
What was the actual cost of repairs covered under warranties during 2019?

A) $25,500
B) $31,500
C) $26,250
D) $19,500