how to calculate

The same information below will be repeated for the next two questions. I-SmeII-Durian Ltd makes durian desserts. The following quality costs are recorded for June: Scraping desserts returned from customers $5,000 Preventative maintenance of mixing machine $10,000 Dessert product recalls $20,000 Depreciation of aroma quality testing equipment $20,000 Auditing of current suppliers' quality performance $25,000 Dessert rework $25,000 Costs of replacing returned dessert products $30,000 Developing quality improvement programs $35,000 Training dessert inspectors $45,000 Testing reworked dessert mixtures $50,000 Calculate total prevention cost. Select one: a. $95,000 b. $35,000 CA $120,000 d. $45,000 9. $140,000