classify each of these cost as a prevention, appraisal, internal failure, or external failure cost.

San maeto circuitry manufactures electrical instruments for a variety of purposes, the following cost related to maintaining product quality were incurred in may.

training of quality control inspectors------------------------------ 21,000

test of instruments before sale-------------------------------------30,000

inspection of electrical components purchased from outside suppliers -------------- 12,000

cost of network on faulty instruments -----------------------------------------9,000

replacement of instruments already sold, which were still covered by warrant--------16,500

cost of defective parts that cannot be salvaged.

prepare a quality-cost report similar to the report shown in exhibit 8-6