Quality Control Activities Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Product design Warranty work Finished goods inspection Schedule of Activity Costs Activity Cost $55,000 26,000 18,000 29,000 8,000 30,000 46,000 12,000 From the above Schedule of Activity Costs, determine the external failure costs. $29,000 $12,000 $18,000 $30,000 22,000