$32,000 $13,000 $11,000 Systems development Final product testing and inspection Quality data gathering, analysis, and reporting Net cost of scrap Returns arising from quality problems Amortization of test equipment Rework labour and overhead Test and inspection of incoming materials Product recalls $62,000 $59,000 $57,000 $18,000 $40,000 $36,000 (Appendix 11A) What will be the total internal failure cost appearing on the quality cost report? $54,000. $75,000. $80,000. $121,000