Cass Company has recorded the following information for the last six months of operations from its cost of quality system:

Required
a. Classify these items into prevention (P), appraisal (A), internal failure (IF), or external failure (EF) costs.
b. Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for Quarter 1 and Quarter 2.

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Revenue ..... Costs Warranty expense. Machine calibration .... Customer returns (defects). Material inspection on receiving dock... Waste..... Quality testing equipment.. Rework.... Inspection before packaging Training on testing equipment ... Quarter 1 $760,000 $15,200 3,800 22,800 9,120 19,000 18,700 2,280 7,600 6,200 Quarter 2 $920,000 $13,800 7,360 18,400 5,520 14,720 11,700 3,650 8,900 9,000