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 $ $855,000$ $ $1,015,000$

Costs

Warranty expense $ $17,100$ $ $17,600$

Machine calibration $5,70011,160$

Customer returns $($defects$)24,70022,200$

Material inspection on receiving dock $11,0209,320$

Waste $20,90018,520$

Quality testing equipment $20,60015,500$

Rework $4,1807,450$

Inspection before packaging $9,50012,700$

Training on testing equipment $8,10012,800$

Required:

Classify these items into prevention, appraisal, internal failure, or external failure costs.

Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for Quarter $1$ and Quarter $2.$