Cool Corporation manufactures freezers. The following table presents financial information for two years.

a. Classify the above costs into prevention, appraisal, internal failure, or external failure costs.
b. Calculate the percentage of each prevention, appraisal, internal failure, and external failure cost to sales for Year 1 and Year2.

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Year 1 Year 2 Sales $2,450,000 $2,200,000 Quality Costs: Quality training Scrap Production process design Repair of returned goods Rework (goods spoiled during production).. Preventive maintenance Materials inspection Finished product testing 16,500 18,500 198,000 43,000 170,000 135,000 65,000 94,000 18,800 19,300 130,000 48,000 185,000 95,000 48,000 124,000