Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,300 Training of machine operators 25,600 Processing returned products 18,300 Scrap processing (disposal) 24,000 Rework 5,600 Preventative maintenance 27,300 Product design 41,500 Warranty work 6,700 Finished goods inspection 22,800 From the above schedule of activity costs, determine the internal failure costs. a.$29,600 b.$54,600 c.$23,680 d.$96,100