** Please use the following questions to answer the next 2 questions ** The Abrams Corporation incurred the following quality costs for the year ending December 31, 2020: Inspections $ 32,000 Training $ 15,000 Quality planning $ 7,000 Quality audit $ 12,500 Rework $ 3,000 Warranty $ 7,500 Testing of Equipment $6,300 Scrap $ 8,000 Lost sales $ 22,250 Downtime S 8,700 Repairs for units sold $ 5,500 What are the total appraisal costs for the Abrams Corporation? Select one: a. $34,500 b. $35,250 c. $38,300 d. $34,500 ** Same information as above ** What are the total internal failure costs for the Abrams Corporation? Select one: a. $19,700. b. $35,250. c. $38,300. d. $34,500