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Answer (B) is correct . Prevention attempts to avoid defective output, e.g., by employee training, review of equipment design, preventive maintenance, and evaluation of suppliers. Accordingly, the preventive costs equal $701,000 ($275,000 design reviews + $180,000 process engineering + $90,000 scheduled maintenance + $156,000 training).

Answer (A) is incorrect because The amount of $643,000 omits scheduled equipment maintenance and includes labor inspection of raw materials (an appraisal cost).
Answer (C) is incorrect because The amount of $736,000 includes the cost of product testing equipment (an appraisal cost).
Answer (D) is incorrect because The amount of $768,000 includes the cost of product testing equipment and labor inspection of raw materials. Both costs are appraisal costs.