In January 2020, Barcelona Manufacturing Company decided to implement quality initiatives in its all processes. On December 31, 2020, the following costs were reported:

As a Quality Control Manager at Irbid Manufacturing Company, you are asked to determine the internal and external failure costs from the above reported costs

Costs Maintenance of machines Inspection costs for final product Disposal of defective products Cost of handling customers' complaints Inspection costs of incoming raw materials Amounts in JOD 12,000 82,350 11,210 37,165 22,150