Home Health Care, LLP, incurred the following service-related activity costs for the month. Prepare an analysis of the costs of nonconformance by identifying the internal failure costs and external failure costs, and compute the percentage of sales represented by internal failure costs, external failure costs, and total costs of nonconformance.

Total sales ..............$22,000

Reinspection of rework ......... 50

Investigation of service defects ..... 300

Lawsuits .............. 0

Quality-related downtime ........ $75

Failure analysis ........... 50

Customer complaint processing ..... 500

Retesting of service scheduling ...... 25

Restoration of reputation ........ 0

Lost sales .............. 100

Replacement services .......... 1,000