3 In January 2020, Irbid Manufacturing Company decided to implement quality initiatives in its all processes. On December 31, 2020, the following costs were reported: Costs Maintenance of machines Amounts in JOD 12,000 Inspection costs for final product 82,350 Disposal of defective products 11,210 Cost of handling customers' complaints 37,165 Inspection costs of incoming raw materials 22,150 Required: As a Quality Control Manager at Irbid Manufacturing Company, you are asked to determine the internal and external failure costs from the above reported costs. (4 Marks)