7. (12 points) The following represents the financial information of Solar Solutions Corporation, a manufacturer of electronic components and solar panels, for two months: Identify Category of Quality Cost (Part a) March $539,000 April $495,000 Sales Costs: Process Re-design Scrap Quality training Warranty repairs Product testing Customer complaints Rework Preventive maintenance Materials inspection Field testing 3,300 3,700 37,600 8,600 14,000 5,600 34,000 27,000 13,000 18,800 3,760 3,860 26,000 9,600 14,000 6,800 37,000 19,000 9,600 24,800 a. Identify the category of quality costs in the above table into prevention, appraisal, internal failure, or external failure costs. b. Calculate the costs of conformance and non-conformance