Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,000 Training of machine operators 27,000 Processing returned products 18,000 Scrap processing (disposal) 24,000 Rework 8,000 Preventative maintenance 30,000 Product design 46,000 Warranty work 12,000 Finished goods inspection 22,000 From the above schedule of activity costs, determine the internal failure costs.