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 $ $840,000$ $ $1,000,000$

Costs

Warranty expense $ $16,800$ $ $17,000$

Machine calibration $5,40010,560$

Customer returns $($defects$)24,40021,600$

Material inspection on receiving dock $10,7208,720$

Waste $20,60017,920$

Quality testing equipment $20,30014,900$

Rework $3,8806,850$

Inspection before packaging $9,20012,100$

Training on testing equipment $7,80012,200$

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 $2.$