Schedule of Activity Costs
Quality Control Activities	Activity Cost
Process audits	$50,800
Training of machine operators	27,100
Processing returned products	16,900
Scrap processing (disposal)	24,000
Rework	7,800
Preventative maintenance	28,400
Product design	44,200
Warranty work	9,600
Finished goods inspection	23,800

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

a.$85,400

b.$26,500

c.$21,200

d.$58,300