Forensic Specialists compiled the following information for its first quarter cost of quality report:

Sales	$	5,600,000
Cost of goods sold	$	3,360,000
Disposing of scrap	$	235,200
Quality training	$	84,000
Inspecting materials on delivery	$	280,000
Performance reviews	$	70,000
Resolving customer complaints	$	31,920
Certifying suppliers	$	140,000

The total cost of external failure activities at Forensic Specialists is:

Multiple Choice

• $420,560.

• $31,920.

• $175,000.

• $117,600.