$15)$ Eaglin Company's quality cost report is to be based on the following data:Disposal of defective productsLiability arising from defective productsTest and inspection of in$-$process goodsSystems developmentNet cost of spoilageSupervision of testing and inspection activitiesLost sales due to poor qualityMaintenance of test equipmentQuality data gathering,analysis, and reporting$ $74,000$$$66,000$S$82,000$$ $11,000$$ $75,000$$$93,000$$$44,000$S$19,000$$$51,000$What would be the total prevention cost appearing on the quality cost report?A$)$ $$55\mathrm{.}000$B$)$ $$30,000$C$)$ $$62,000$D$)$ $$133,000$