Can you reallocate these costs into 4 categories : prevention, appraisal, internal failure, external failure

Staff Customer service training for all staff Cost of training staff about quality control procedures $ 27,000 $ 30,000 Suppliers Operational delays due to late deliveries from suppliers Random quality inspection of the seeds from the suppliers Visits to seed company site to inspect the quality of their facilities $ $ $ 9,000 12,000 5,000 Floriculture Maintaining quality certifications Inspection of seedlings before planting Flower waste due to imperfections Disposal of unsold flowers Inspection of flower bunches before selling Repair and replacement of damaged or faulty farm equipment $ $ $ S 2,000 20,000 10,000 12,000 16,000 17,000 $ $ Customer Refunds/replacement of flowers that have quality issues Potential cost of lost future sales due to late deliveries of flowers or poor quality Dealing with customer complaints S S S 40,000 52.000 68.000