Answer:
Cost of fixing the software = $ 32,000 USD
Recalling the formula for calculating post design stage = Cost x 3
= 32000 x 3 = 96,000
Now the cost would be:
Cost = Post Delivery Cost x (Relative Design Cost/Relative Post Delivery Cost)
= 96000 x (32000/96000)
= 96000 x 0.3333
= $36,000 USD