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Unicorn Inc. had total sales of $1,900,000 for the fiscal year ending on December 31, 20X1. Reliability engineering $112,000 Process acceptance 91,000 Rework 149,000 Customer

Unicorn Inc. had total sales of $1,900,000 for the fiscal year ending on December 31, 20X1.

Reliability engineering $112,000
Process acceptance 91,000
Rework 149,000
Customer complaints 200,000
Warranty 49,000

Calculate Unicorn's external failure cost for the year.

a.$112,000

b.$240,000

c.$200,000

d.$249,000

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