Required A Required B Classify these items into Prevention, Appraisal, Internal failure, or External failure costs. Activity Redesign manufacturing process Discard defective batches Cleanup toxic spills Warranty claims Product liability claims Rework Preventive maintenance Batch testing Training on equipment Category Appraisal External failure Internal failure Prevention < Required A Required B > One of the Camely Chemicals' facilities manufactures a hazardous chemical. The following represents the financial information from the plant for the most recent two years: Sales revenue Costs Redesign manufacturing process Discard defective batches Cleanup toxic spills Warranty claims Product liability claims Rework Preventive maintenance Batch testing Training on equipment Required: Year 1 $ 700,000 Year 2 $ 1,140,000 $ 2,800 $ 5,500 3,700 6,500 25,000 31,500 12,900 26,400 20,100 23,100 7,200 14,400 11,400 22,800 30,200 26,400 19,000 29,700 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 year 1 and year 2. Complete this question by entering your answers in the tabs below. Required A Required B Classify these items into Prevention, Appraisal, Internal failure, or External failure costs.