You are responsible for explaining cost breakdowns to your client. The project described below will implement a new high-speed cereal container filling and sealing system for Quaker Oats. 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	5,000
Training for suppliers, quality program (ISO-9000)	10,000
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	3,000
Packaging inspection	5,000
Packaging scrap	7,000
Line stops due to poor product conformance	5,000
Equipment for conformance testing lab	30,000
Product conformance testing lab quality training	5,000
Product loss due to descructive product testing	3,000