$10-59.$ Costs of Quality

One of Camely Chemicals' facilities manufactures a hazardous chemical. The following represents

the financial information from the plant for the most recent two years:

Required

a$.$ Classify these items into prevention $($P$),$ appraisal $($A$),$ internal failure $($IF$),$ or external failure

$($EF$)$ costs.

b$.$ Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to

sales for year $1$ and year $2.$