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

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

Required:

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.