Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$48,300
Training of machine operators	25,900
Processing returned products	20,300
Scrap processing (disposal)	25,300
Rework	7,300
Preventative maintenance	29,800
Product design	44,200
Warranty work	7,800
Finished goods inspection	22,700

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

a. $26,080

b. $60,700

c. $104,900

d. $32,600