An agricultural equipment manufacturer recalls several thousand products due to a defective part. This issue results in many unhappy customers, and the company spends US$5 million to repair and replace the part.What type of cost budgeting would have prevented this issue? 一家农业设备制造商因一个缺陷部件而召回数千个产品。这个问题导致许多客户不满,公司花费500万美元来修理和更换零件。哪一种成本预算类型可以防止这个问题? ◑A.Cost of nonconformance非一致性成本 ◑B. Cost of conformance一致性成本 ◑C.Matrix diagrams矩阵图 ◑D.Multicriteria decision analysis多标准决策分析