Rehab Health Care, LLC, incurred the following service-related activity costs for the month:

Total sales ................$42,000

Customer complaint processing ....... 1,200

Employee training ............... 400

Reinspection and retesting ........... 500

Design review of service procedures ...... 300

Technical support .............. 200

Investigation of service defects ............ 800

Sample testing of vendors ........... 100

Inspection of supplies ............ 150

Quality audits ................ 250

Quality-related downtime ............ 300

Prepare an analysis of the costs of quality for Rehab Health Care, LLC. Categorize the costs as

(a) Costs of conformance, with subsets of prevention costs and appraisal costs, or

(b) Costs of nonconformance, with subsets of internal failure costs and external failure costs.

Compute the percentage of sales represented by prevention costs, appraisal costs, total costs of conformance, internal failure costs, external failure costs, total costs of nonconformance, and total costs of quality. Also compute the ratio of costs of conformance to total costs of quality and the ratio of costs of nonconformance to total costs of quality.