=+◗ Emissions treatment. There are labour costs associated with operating the treatment equipment.

Over the past six years the costs involved in each of these activities has been determined as follows:

1 2

3 4

5 6

7 8

A B C D E F G 2009 Special employee training Depreciation on treatment equipment Monitoring emissions Treating emissions before release Fines Total 768 1 536 2 304 5 888 15 104 25 600 2010 2011 2012 2013 2014 1 790 2 148 5 370 9 666 16 826 35 800 8 363 5 575 11 150 16 725 13 938 55 750 9 000 9 000 6 750 10 350 9 900 45 000 13 125 11 250 3 750 5 625 3 750 37 500 11 900 10 413 2 083 2 975 2 380 29 750

(Cost in thousands)

Required 1 Classify the environmental management costs as prevention, appraisal, internal failure and external failure.