The Bulldog Company incurred the following quality-related costs: 2019 2020 Quality reporting $190,000 $120,000 Product design 180,000 210,000 Product liability 150,000 90,000 Product recalls 480,000 240,000 Retesting 300,000 240,000 Rework 390,000 120,000 Material disposal 60,000 80,000 Testing 60,000 180,000 Training 90,000 120,000 Warranty repairs 180,000 90,000 Based on the quality-related costs above answer the following two questions. What would be the total External failure costs for 2019?

Select one: a. $240,000 b. $420,000 c. $810,000 d. $820,000