44.800 Cost of quality Golf courses are demanding in their quest for high-quality carts because of the critical need for lawn maintenance. Antaris Co. manufactures golf carts and is a recognized leader in the industry for quality products. In recent months, company managers have become more inter-ested in trying to quantify the company's cost of quality. As an initial effort, the company identified the following annual costs by categories that are associated with quality, Prevention Costs Quality training $21,000 Quality technology 70,000 Quality circles Appraisal Costs Quality inspections $25,200 Test equipment 19,600 Procedure verifications 12,600 Internal Failure Costs Scrap and waste 59,100 Waste disposal 2,940 External Failure Costs Warranty handling $13,300 Customer reimbursements/returns 10,640 Managers were also aware that 350 of the 11,200 carts produced had to be sold as seconds. These 350 carts were sold for $160 less profit per unit than "good" carts. Also, the company incurred rework costs amounting to $8,400 to sell 280 other carts through regular market channels. Using these data, calculate Antaris Co.'s expense for the following: 1. Lost profit from the 350 units $ 0 2. Total failure cost $ 0 3. Total quality cost $ 0