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The Abrams Corporation incurred the following quality costs for the year ending December 31, 2018: Inspections$32,200 Training$15,100 Quality planning$7,000 Maintenance$6,000 Rework$3,050 Warranty$7,570 Testing of Equipment$6,400

The Abrams Corporation incurred the following quality costs for the year ending December 31, 2018:

Inspections$32,200

Training$15,100

Quality planning$7,000

Maintenance$6,000

Rework$3,050

Warranty$7,570

Testing of Equipment$6,400

Scrap$8,000

Lost sales$15,000

Downtime$8,800

Repairs$5,600

What are the total internal failure costs for the Abrams Corporation?

  • $19,850
  • $28,170
  • $28,100
  • $38,600

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