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

Essay

The following represents quality cost data for Monnett Corporation: $\begin{array}{|l|r|}\hline\text { Field testing } & \$ 67,100 \\\hline \text { Finished goods inspection } & 48,700 \\\hline \text { Materials inspection } & 37,000 \\\hline \text { Preventive maintenance } & 54,000 \\\hline \text { Process inspection } & 46,900 \\\hline \text { Product design } & 96,700 \\\hline \text { Product liability insurance } & 48,000 \\\hline \text { Quality training } & 76,200 \\\hline \text { Rework } & 68,000 \\\hline \text { Scrap } & 17,400 \\\hline \text { Testing equipment } & 36,000 \\\hline \text { Warranty repairs } & 77,200\\\hline\end{array}$
Required:
a.Classify these items into prevention,appraisal,internal failure,or external failure costs.Determine the total cost of each category.