The main users of managerial accounting are: a. The Secretary of the Treasury. b. The external auditors. C. The investors. d. The administrators. SEE SAMSUNG TABLE What are the total costs of external failures? Samsung manufactures and sells digital accessories. The company's management began a program focused on improving the quality of its product. To this end, it budgeted the following costs related to quality for the coming year: Quality training $50,000 Product quality inspection 60,000 Guarantee claim 40,000 Waste costs 20,000 Rework costs 80,000 a. $50,000 b. $100,000 C. $40,000 d. $110,000