Question 9 (6 points) Dilan & Co. makes computer parts. Des Dilan, the president who was worried about the declining sales, recently asked the management accountant to develop a total quality control program. Management accountant started listing down various costs of quality that Dilan &Co. incurs. The first 6 items listed by management accountant were as follows: . Cost of reworking defective parts after the discovery of inspectors . Lost profit from lost sales due to parts returned by customers . Costs incurred by sales representatives to customer sites to repair minor parts defects . Training provided to Junior technicians . Cost incurred by the purchasing officer in inspecting incoming materials . Legal cost from customer lawsuits. Required: Classify each item as preventive cost, an appraisal cost, an internal failure cost or an external failure cost and explain the relationship among these costs