The Following Represents Quality Cost Data for Monnett Corporation Required:
A

Essay

The following represents quality cost data for Monnett Corporation:
$$\begin{array} { l l } \text { Field testing } & \$ 67,100 \\\text { Finished goods inspection } & 48,700 \\\text { Materials inspection } & 37,000 \\\text { Preventive maintenarnce } & 54,000 \\\text { Process inspection } & 46,900 \\\text { Product design } & 96,700 \\\text { Product liability insurance } & 48,000 \\\text { Quality training } & 75,200 \\\text { Rework } & 68,000 \\\text { Scrap } & 17,400 \\\text { Testing equipment } & 36,000 \\\text { Warranty repairs } & 77,200\end{array}$$
Required:
a. Classify these items into prevention, appraisal, internal failure, or external failure costs and determine the total cost of each category.