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Schedule of Activity Costs Quality Control Activities Activity Cost Training of machine operators 28,000 Processing returned products 19,000 Scrap processing (disposal) 25,000 Rework 8,000 Preventative

Schedule of Activity Costs

Quality Control Activities

Activity Cost

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

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

$39,000
$19,000
$12,000
$31,000

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