Christianson Corp. manufactures radiation-shielding glass panels. (Click the icon to view the information.) Requirements 1. Classify each item as a prevention cost, an appraisal cost, an internal failure cost, or an external failure cost. 2. Should Christianson implement the new quality program? Give your reason. Requirement 1. Classify each item as a prevention cost, an appraisal cost, an internal failure cost, or an external failure cost. Cost Type of Quality Cost Strength-testing one item from each batch of panels Appraisal Prevention Training employees in TQM Prevention Prevention Training suppliers in TQM External failure Identifying preferred suppliers who commit to on-time delivery of perfect quality materials Avoid lost profits from lost sales due to disappointed customers Internal failure Avoid rework and spoilage Appraisal Avoid inspection of raw materials Avoid warranty costs External failure Requirement 2. Should Christianson implement the new quality program? Give your reason. Christianson should implement the new quality program. The program would cost the company Data table Suppose Christianson is considering spending the following amounts on a new TQM program: Strength-testing one item from each batch of panels.. Training employees in TQM .. Training suppliers in TQM Identifying preferred suppliers that commit to on-time delivery of perfect quality materials..... Christianson expects the new program to save costs through the following: Avoid lost profits from lost sales due to disappointed customers $ 84,000 Avoid rework and spoilage.... Avoid inspection of raw materials Avoid warranty costs. . . $ 60,000 $ 51,000 $ 16,000 Print Done $ 68,000 $ 31,000 $ 38,000 $ 53,000