You are responsible for explaining cost breakdowns to your client. The project described below will implement a new high$-$speed potato$-$chip can filling and sealing system for Pringles. When describing the Cost of Quality $($CoQ$),[$comprised of $($Cost of Prevention, Cost of Appraisal, and Cost of Failures$)],$ a$)$ categorize and describe the following planned and actual costs. b$)$ which ones, if any, are not related to CoQ?

Cpr Ca Cf

Annual Cost Prevention Appraisal Failure

Incoming materials inspection $4,000$

Training for suppliers, quality program $($ISO$-9000)12,000$

Software for supplier quality program $50,000$

Materials buyers training for new quality software $5,000$

Mfg line$-$worker quality training $5,000$

Product scrap $2,000$

Packaging inspection $5,000$

Packaging scrap $5,000$

Line stops due to poor product conformance $7,000$

Equipment for conformance testing lab $50,000$

Product conformance testing lab quality training $5,000$

Product loss due to descructive product testing $2,000$

Totals $152,000$