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The Abrams Corporation incurred the following quality costs during the year: Inspections $ 32,400 Training $ 15,200 Quality planning $ 7,000 Maintenance $ 6,300 Rework $ 3,100 Warranty $ 7,640 Testing of equipment $ 6,500 Scrap $ 8,000 Lost sales $ 15,350 Downtime $ 8,900 Repairs $ 5,700 What are the total prevention costs for the Abrams Corporation?

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