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Forensic Specialists developed the following information for its first quarter cost of quality report: Sales $ 5,600,000 Cost of goods sold $ 3,360,000 Disposing of

Forensic Specialists developed the following information for its first quarter cost of quality report:

Sales $ 5,600,000
Cost of goods sold $ 3,360,000
Disposing of scrap $ 235,200
Quality training $ 84,000
Inspecting materials on delivery $ 280,000
Performance reviews $ 70,000
Resolving customer complaints $ 31,920
Certifying suppliers $ 140,000

The total cost of prevention activities for Forensic Specialists is:

A. $294,000.

B. $224,000.

C. $459,200.

D. $504,000.

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