Final answer:
The internal failure cost related to quality among the provided options is the cost of scrap, as it represents expenses directly stemming from products that do not meet quality standards prior to reaching the customer.
Step-by-step explanation:
The cost of scrap would be classified as an internal failure cost related to quality. Internal failure costs are incurred when a product fails to meet quality standards before it is shipped to the customer.
Examples of internal failure costs include the costs associated with rework, retesting, downtime due to quality problems, and the scrapping of defective products. In contrast, costs such as final product testing and inspection are considered prevention costs, and returns due to quality problems are categorized as external failure costs. Systems development is not directly related to quality failure costs as it is considered a prevention cost if it is associated with improving product quality.