| Curl-Up-and-Dry Corporation manufactures hair dryers, curling irons, and hot rollers. As part of its “new” image, Curl-Up is placing special emphasis on quality products. To initiate the company’s quality-improvement program, Buzz Whitehair has gathered to- gether the following list of items from the integrated accounting system related to qual- ity and asked you to help him organize it so that he can determine what quality im- provements to make. The following items relate to last month’s activities:

(a) Scheduled maintenance performed on eight casing machines

(b) $31,545 paid to product inspectors

(c) 56 warranty repairs done

(d) $45,650 paid to employees in training

(e) Factory down 10 hours for unscheduled repairs after inspectors found product defects

(f) Raw materials costing $11,575 were used to repair recalled products

(g) Found 210 product defects

(h) Spent $500 on materials used in testing hair dryers

(i) Spent $310 shipping replacements for broken hair appliances still under warranty

(j) Held 12 training seminars around the country Required: For each item in the list, indicate whether it is

(a) an external failure cost or measure,

(b) an appraisal cost or measure,

(c) an internal failure cost or measure, or

(d) a prevention cost or measure. LKY-1