Cass Company has recorded the following information for the last six months of operations from its cost of quality system:

	Quarter 1	Quarter 2
Revenue	$ 835,000	$ 995,000
Costs
Warranty expense	$ 16,700	$ 16,800
Machine calibration	5,300	10,360
Customer returns (defects)	24,300	21,400
Material inspection on receiving dock	10,620	8,520
Waste	20,500	17,720
Quality testing equipment	20,200	14,700
Rework	3,780	6,650
Inspection before packaging	9,100	11,900
Training on testing equipment	7,700	12,000

Required:

1. Classify these items into prevention, appraisal, internal failure, or external failure costs.
2. Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for Quarter 1 and Quarter 2