The Abrams Corporation incurred the following quality costs during the year: Inspections $ 32,000 Training $ 15,000 Quality planning $ 7,000 Maintenance $ 12,500 Rework $ 3,000 Warranty $ 7,500 Testing of equipment $ 6,300 Scrap $ 8,000 Lost sales $ 22,250 Downtime $ 8,700 Repairs $ 5,500 What are the total external failure costs for the Abrams Corporation? a. $19,700 b. $35,250 c. $34,500 d. $38,300