Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$51,300
Training of machine operators	26,400
Processing returned products	18,400
Scrap processing (disposal)	24,800
Rework	8,500
Preventative maintenance	29,800
Product design	43,500
Warranty work	7,800
Finished goods inspection	24,000

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

$103,000

$33,300

$59,500

$26,640