The following represents the financial information for Trovatore Corporation, a manufacturer of electronic components, for two months:

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 March andApril.

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March April $220,000 Sales.._..- Costs $245,000 Process inspection Scrap Quality training Warranty repairs Testing equipment Customer complaints. Rework Preventive maintenance. . ._... 1,650 1,850 19,800 4,300 7,000 2,800 17,000 13,500 6,500 9,400 S 1,880 1,930 13,000 4,800 7,000 3,400 18,500 9,500 4,800 12,400 Field testing....-