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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,100 Training of machine operators 27,800 Processing returned products 16,400 Scrap processing (disposal) 26,600

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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,100 Training of machine operators 27,800 Processing returned products 16,400 Scrap processing (disposal) 26,600 Rework 6,000 Preventative maintenance 29,200 Product design 40,400 Warranty work 7,900 Finished goods inspection 22,400 From the provided schedule of activity costs, determine the internal failure costs. a. $26,080 b. $56,900 c. $97,300 d. $32,600

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