The manager at Rainbow International prepares a Cost of Quality report to report the following expenses: Inspection of raw material costs Warranty costs warranty claims Cost to dispose of rejected products Train hourly manufacturing personnel Rework of batch #2894 Production losses due to machine malfunctions Cost of defective products found at inspection audit $8,000 $220,000 $12,000 $60,000 $160,000 $23,000 $82,000 Inspecting products when halfway through the production process $28,000 Which of the following total cost is the total cost of quality in the internal failure cost category?