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SHERA Corporation incurred the following quality costs for the year ended 2024: Cost of quality training $12,486 Cost of rework labor and overhead $11,647 Cost

SHERA Corporation incurred the following quality costs for the year ended 2024:

Cost of quality training

$12,486

Cost of rework labor and overhead

$11,647

Cost of field servicing

$11,132

Cost of recalled product

$10,401

Downtime due to rework

$10,834

Product testing

$10,090

Inspection of goods

$14,905

Warranty replacements

$11,717

Quality engineering

$11,360

Determine the total external failure cost.

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