Atlanta Products has a budget of $$900,000$ in $2021$ for prevention costs. If it decides to automate a portion of its prevention activities, it will save $$80,000$ in variable costs. The new method will require $$40,000$ in training costs and $$100,000$ in annual equipment costs. Management is willing to adjust the budget for an amount up to the cost of the new equipment. The budgeted production level is $150,000$ units.Appraisal costs for the year are budgeted at $$600,000.$ The new prevention procedures will save appraisal costs of $$50,000.$ Internal failure costs average $$15$ per failed unit of finished goods. The internal failure rate is expected to be $3\%$ of all completed items. The proposed changes will cut the internal failure rate by one$-$third. Internal failure units are destroyed. External failure costs average $$54$ per failed unit. The company's average external failures average $3\%$ of units sold. The new proposal will reduce this rate by $50\%.$ Assume all units produced are sold and there are no ending inventories. How much do external failure cost change if all changes are as anticipated with the new prevention procedures? Asssume all Units produced are sold there are no ending inventories