The Abrams Corporation incurred the following quality costs during the year: Inspections $ 35,800 Training $ 16,900 Quality planning $ 7,000 Maintenance $ 11,400 Rework $ 3,950 Warranty $ 8,830 Testing of equipment $ 8,200 Scrap Lost sales $ 8,000 $ 21,300 Downtime $ 10,600 Repairs Total quality costs What are the total external failure costs? $ 7,400 $ 139,380