Stufful Company's quality cost report is based on the following data: Liability arising from defective products Lost sales due to poor quality Supervision of testing and inspection activities P 83,000 89,000 15,000 Statistical process control activities Quality training Test and inspection of in-process goods Rework labor and overhead Disposal of defective products Re-entering data because of keying errors Test and inspection of incoming materials P 83,000 56,000 27,000 77,000 76,000 18,000 70,000 would be the Total Internal Failure Cost appearing on the quality cost report.