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SHERA Corporation incurred the following quality costs for the year ended 2024: Cost of quality training $10,569 Cost of rework labor and overhead $14,498 Cost

SHERA Corporation incurred the following quality costs for the year ended 2024:

Cost of quality training

$10,569

Cost of rework labor and overhead

$14,498

Cost of field servicing

$12,905

Cost of recalled product

$10,209

Downtime due to rework

$10,018

Product testing

$11,289

Inspection of goods

$13,920

Warranty replacements

$14,348

Quality engineering

$12,244

Determine the total prevention cost.

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