4 Below are costs relating to the quality management for Leesburg Company (in thousands): a. Product testing b. Net cost of scrap c. Depreciation of test equipment d. Product recalls O e. Rework labor and overhead f. Returns and allowances arising from poor quality g. Inspection of goods h. Quality circles i. Downtime caused by defects j. "Technical support to suppliers k. Warranty replacements 1. Cost of field servicing m. Product design n. Disposal of defective products What are the total internal failure costs? A. S 82 125 201