please help

LaCrosse Products has a budget of $903.000 in 2020 for prevention costs. If it decides to automate a portion of its prevention activities, it will save $80,600 in variable costs. The new method will require $40,500 in training costs and $105,000 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 $602,000. The new prevention procedures will save appraisal costs of $50,900. Internal failure costs average $14 per failed unit of finished goods. During 2019,4% of all completed itemis had to be reworked. The proposed changes will cut the intemal failure rate by one-third. Extemal failure costs average $58 per falled unit. The company's average extemal failures average 4% of units sold. The new proposal will reduce this rate by 45%. Assume all units produced are sold and there are no ending inventories How much will internal failure costs change if the internal product fallures are reduced by 1/3 with the new procedures? (Do not round intermediate calculations) A. \$32,064 decrease B. $28,000 decrease c. \$752,000 decrease D. $497,000 decrease