5. Below given are some examples of different cost or expense headings found in the income statement of a firm which manufactures and sells washing machines pertaining. Identify which category of the cost of quality (internal failure, external failure, appraisal, preventive costs) each of these best fit into. (5 points)

a) Six sigma quality training for the motor-cell employees

b) Warranty claims by customers

c) Non-destructive testing and inspection at the work centers

d) Scrapping of defective bearings, gears and other components

e) Implementation of ISO 9001 quality standard