Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,700
Training of machine operators	28,100
Processing returned products	16,500
Scrap processing (disposal)	25,800
Rework	7,800
Preventative maintenance	28,500
Product design	43,200
Warranty work	9,800
Finished goods inspection	22,100

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

$103,100

$26,880

$59,900

$33,600

Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$49,500
Training of machine operators	26,900
Processing returned products	20,300
Scrap processing (disposal)	26,700
Rework	6,600
Preventative maintenance	27,400
Product design	41,900
Warranty work	7,500
Finished goods inspection	22,000

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

$22,240

$61,100

$27,800

$88,000