Classify each of the following costs as appraisal (A), prevention (P), internal failure (I), or external failure (E). Give a justification for your answer.
________ A. Cost of field service
________ B. Customer ill will
________ C. Depreciation of test equipment
________ D. Depreciation on computerized manufacturing equipment
________ E. Disposal of defective products
________ F. Downtime
________ G. Employee quality circles
________ H. Final product testing
________ I. Increased labor due to rework
________ J. Liability claims
________ K. Maintenance of test equipment
________ L. Product design
________ M. Product recalls
________ N. Quality data gathering and analysis
________ O. Quality engineering
________ P. Retesting of reworked products
________ Q. Returns due to poor quality
________ R. Rework
________ S. Scrap
________ T. Setups for testing
________ U. Spoilage
________ V. Supplies used in testing
________ W. Systems development
________ X. Technical support provided to suppliers
________ Y. Testing of incoming materials
________ Z. Warranty repairs