Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,300
Training of machine operators	28,500
Processing returned products	18,500
Scrap processing (disposal)	25,700
Rework	7,500
Preventative maintenance	31,200
Product design	42,400
Warranty work	9,200
Finished goods inspection	23,500

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

$22,160

$89,400

$27,700

$60,900