With complete solution please

Heracross Inc quality cost report is based on the following data: P 38,000 Test and inspection of in-process goods Quality training Product recalls 56,000 10,000 Net cost of scrap 98,000 5,000 89,000 25,000 83,000 21,000 Cost of handling complaints Final product testing and inspection Returns arising from quality problems Statistical process control activities Liability arising from defective products Downtime caused by quality problems Quality data gathering, analysis, and reporting Technical support provided to suppliers Disposal of defective products Lost sales due to poor quality 78,000 90,000 50,000 76,000 11,000 would be the Total Prevention Cost appearing on the quality cost report