LaCrosse Products has a budget of $901,000 in 2017 for prevention costs. If it decides to automate a portion of its prevention? activities, it will save $80,300 in variable costs. The new method will require $40,100 in training costs and $109,000 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 153,000 units. Appraisal costs for the year are budgeted at $604,000. The new prevention procedures will save appraisal costs of $50,600. Internal failure costs average $15 per failed unit of finished goods. The internal failure rate is expected to be 33?% 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 $52 per failed unit. The? company's average external failures average 33?% of units sold. The new proposal will reduce this rate by 45?%. Assume all units produced are sold and there are no ending inventories. Management has offered to allow the prevention changes if all changes take place as anticipated and the amounts netted are less than the cost of the equipment. What is the net impact of all the changes created by the preventive? changes? (Note: numbers shown as? (negatives) represent net savings and positive numbers represent net? cost.)

A) $(22,950)

B) $(107,406)

C) $(112,156)

D) $149,100

NOTE**** THE ANSWER IS "C" PLEASE JUST EXPLAIN HOW TO GET THAT ANSWER