Can you paraphrase those two ?

This is an answer but i cant copy it.

Thank you

2 The cost of quality report indicates that Landers costs of quality are very high compared to the overall manufacturing costs (more than 30 per cent of manufacturing costs). It appears that the company achieves its high quality through extensive appraisal activities. These appraisal activities result in a very high level of internal failure costs and relatively low external failure costs, as quality problems are detected before the bikes leave the factory. Prevention costs are very low. The company could reduce its cost of quality by increasing its expenditure on prevention activities. Effective prevention activities should help the company get to the point where bikes and components are made right the first time. In this environment it will be possible to reduce the level of appraisal activities. Internal failure costs will also go down 3 It was impossible to identify the cost of quality from the existing accounting system. Many of the quality costs were hidden in manufacturing overhead cost accounts. Also some of the costs, such as contribution forgone on current and future sales, are not recorded in conventional accounting systems