The following represents the financial information for Domingo Corporation for two months.

	March	April
Sales revenue	$	505,000		$	430,000
Costs
Process inspection	$	1,550		$	1,920
Scrap		1,950			1,950
Quality training		20,600			13,300
Warranty repairs		4,100			4,800
Product testing equipment		7,300			7,500
Customer complaints		2,700			3,500
Rework		16,000			18,000
Preventive maintenance		13,400			9,900
Materials inspection		7,100			4,900
Field testing		8,900			13,500

Required:

a.Classify these items into Prevention, Appraisal, Internal failure, or External failure costs.

b.Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for March and April.