Snorunt Company's quality cost report is based on the following data: \begin{tabular}{l|r} \hline Liability arising from defective products & 83,000 \\ \hline Lost sales due to poor quality & 89,000 \\ \hline Supervision of testing and inspection activities & 27,000 \\ \hline Statistical process control activities & 83,000 \\ \hline Quality training & 56,000 \\ \hline Test and inspection of in-process goods & 27,000 \\ \hline Rework labor and overhead & 37,000 \\ \hline Disposal of defective products & 76,000 \\ \hline Re-entering data because of keying errors & 18,000 \\ \hline Test and inspection of incoming materials & 70,000 \end{tabular} P. would be the Total Internal Failure Cost appearing on the quality cost report