Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,300 Training of machine operators 29,100 Processing returned products 20,600 Scrap processing (disposal) 24,200 Rework 8,500 Preventative maintenance 30,100 Product design 40,200 Warranty work 9,500 Finished goods inspection 24,000 From the provided schedule of activity costs, determine the internal failure costs. a. $32,700 b. $62,800 c. $26,160 d. $103,000