With complete solution please

Heracross Inc quality cost report is based on the following data: Test and inspection of in-process goods Quality training P 38,000 56,000 Product recalls 10,000 Net cost of scrap 98,000 5,000 89,000 25,000 83,000 Cost of handling complaints Final product testing and inspection Returns arising from quality problems Statistical process control activities Liability arising from defective products Downtime caused by quality problems Quality data gathering, analysis, and reporting Technical support provided to suppliers Disposal of defective products Lost sales due to poor quality 21,000 78,000 90,000 50,000 76,000 11,000 would be the Total External Failure Cost appearing on the quality cost report