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The Costs That Follow Appeared on the Quality Cost Report

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The costs that follow appeared on the quality cost report of Greggor Incorporated:  Quality training $40,000 Customer complaints 6,500 Warranty costs 16,000 Rework of defective units 13,000 Raw-materials inspection 8,000\begin{array} { l r } \text { Quality training } & \$ 40,000 \\\text { Customer complaints } & 6,500 \\\text { Warranty costs } & 16,000 \\\text { Rework of defective units } & 13,000 \\\text { Raw-materials inspection } & 8,000\end{array} The sum of Greggor's appraisal and internal failure costs is:


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