Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$49,200
Training of machine operators	28,200
Processing returned products	18,900
Scrap processing (disposal)	26,600
Rework	6,700
Preventative maintenance	32,000
Product design	40,800
Warranty work	7,200
Finished goods inspection	23,800

From the above schedule of activity costs, determine the total activity cost.

Schedule of Activity Costs
Quality Control Activities	Activity Cost
Process audits	$50,000
Training of machine operators	28,000
Processing returned products	19,000
Scrap processing (disposal)	25,000
Rework	8,000
Preventative maintenance	30,000
Product design	46,000
Warranty work	12,000
Finished goods inspection	23,000

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