Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$51,000
Training of machine operators	27,200
Processing returned products	19,200
Scrap processing (disposal)	26,200
Rework	7,300
Preventative maintenance	27,000
Product design	43,300
Warranty work	9,900
Finished goods inspection	22,300

From the above schedule of activity costs, determine the external failure costs.

$62,600

$29,100

$23,280

$89,800