The Following Costs Were Incurred by Home Master, a Company

Essay

The following costs were incurred by Home Master, a company that makes washing machines.
a. The company requires each machine to complete 5 spin cycles before it is boxed and shipped.
b. The company replaced switches on 10% of machines sold last year.
c. Cost of rewiring the machines that failed the 5-spin cycle test.
d. The company sent its machine inspectors to a two-week training program on the new model that is to be released this year. It is hoped that this will lower the defect rate on the new model.
Required: Classify each of these costs as a prevention, appraisal, internal failure, or external failure cost.