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 $ $770,000$ $ $930,000$

Costs

Warranty expense $ $15,400$ $ $14,200$

Machine calibration $4,0007,760$

Customer returns $($defects$)23,00018,800$

Material inspection on receiving dock $9,3205,920$

Waste $19,20015,120$

Quality testing equipment $18,90012,100$

Rework $2,4804,050$

Inspection before packaging $7,8009,300$

Training on testing equipment $6,4009,400$

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 $2.),]]$