Cass Company has recorded the following information for the last six months of operations from its cost of quality system: Revenue Costs Warranty expense Machine calibration Customer returns (defects) Material inspection on receiving dock Waste Quality testing equipment Rework Inspection before packaging Training on testing equipment Required: Quarter 1 $ 790,000 Quarter 2 $ 950,000 $ 15,800 4,400 $ 15,000 8,560 19,600 23,400 9,720 6,720 19,600 15,920 19,300 12,900 2,880 4,850 8,200 10,100 6,800 10,200 a. Classify these items into prevention, appraisal, internal failure, or external failure costs. b. Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for Quarter 1 and Quarter 2.