To find the cost of the extended warranty, we need to calculate 32% of the price of the speakers, which is $466.
We can calculate this as follows:
\[ \text{Cost of extended warranty} = 0.32 \times 466 \]
Now, we perform the multiplication:
\[ 0.32 \times 466 = 149.12 \]
So, the cost of the extended warranty is $149.12.
Thus, the answer is a. $149.12.