The following information is available on Company A: Sales Operating Income Shareholders' Equity Average Operating Assets Minimum Required Rate of Return $900,000 $36,000 $100,000 $180,000 15% What is the turnover for Company A? 25. 5. 9. 2. $86,000 $53,000 $92,000 Quality engineering Quality circles Supervision of testing and inspection activities Net cost of scrap Test and inspection of in-process goods Liability arising from defective products Warranty repairs and replacements Debugging software errors Rework labour and overhead $96,000 $ 16,000 $13,000 $62,000 $86,000 $29,000 (Appendix 11A) What will be the total external failure cost appearing on the quality cost report? $75,000 $109,000 $286,000. $533,000