Spartans Inc incurs the follow costs in its Total Quality Management program. Classify each cost type as: Prevention, Appraisal, Internal Failure, or External Failure. Calculate the total cost of External Failure activities.

Design Reviews $

Finished goods returned due to failure $

Freight on replacement finished goods $

Labor for inspection during manufacturing $

Labor for inspection of raw materials $

Product Testing Labor $

Rework labor and overhead $

Materials for Warranty repairs $

Process Engineering $

Product Liability Claims $

Product Testing Equipment $

Equipment Repairs due to breakdown $

Equipment Scheduled Maintenance $

Training of Manufacturing Employees $