3.Disney manufactures and sells ceiling fans.Disney incurred the following costs related to quality for the year:

Cost of warranty$35,000

Cost of employee quality training$27,000

Cost incurred to rework fans$18,000

Spoilage cost (net)$15,000

Cost of handling customer complaints$11,000

Depreciation cost of test equipment$6,000

Cost of quality circles$5,000

Maintenance cost of test equipment$3,000

Cost of retesting reworked fans$2,000

Cost of final testing of fans$1,000

a)List of the costs, which are related to controlling quality and determine the total dollar amount of these costs.

b)list of the costs, which are related to failing to control quality and determine the total dollar amount of these costs.