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Jennifer incurs the following quality costs: $17,000 on systems development $8,000 on the depreciation of test equipment $102,000 on warranty repairs $27,000 on the net

Jennifer incurs the following quality costs:

$17,000 on systems development $8,000 on the depreciation of test equipment $102,000 on warranty repairs $27,000 on the net cost of scrap $16,000 on the net cost of spoilage $77,000 on audits of the effectiveness of the quality system.

What are the total internal failure costs?

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