Horizon Manciscturing Company spent $415,000 in 2021 to Inspect Incoming components. Of the $415,000. $240.000 foes spreal costs. The variable Inspection costs $0.20 per component it takes five components for esch finished product internalistlure costs sverage $80 per filed unit of finished goods. In 2021 five percent of all completed items had to be reworced. External failure costs average $200 per Esiled unit. The company's average externe failures are one percent of units sold. The company manufactures al units as ordered and carries no materials Inventories. See