The Abrams Corporation incurred the following quality costs during the year: Inspections $ 36,000 Training $ 17,000 Quality planning $ 7,000 Maintenance $ 11,700 Rework $ 4,000 Warranty $ 8,900 Testing of equipment $ 8,300 Scrap $ 8,000 Lost sales $ 21,650 Downtime $ 10,700 Repairs $ 7,500 What are the total external failure costs for the Abrams Corporation