Costs 2020 2021 Quality training for staff 240 000 Prevention cost totals: 1 140 000 Process inspection Product inspection 300 000 Appraisal costs, percentage of sales: 1.83% Internal failure costs Reinspecijon of product before shipping 600 000 300 000 Internal failure cost totals: 1 470 000 510 000 Internal failure costs, percentage of sales: 4.08% 1.42% External failure costs Product recalls 1 200 000 600 000 Estimated lost sales 1 800 000 1 200 000 Complaint management 930 000 570 000 External failure cost totals: 3 930 000 2 370 000 External failure costs, percentage of sales: 10.9% 6.58% Totals: 7 200 000 6 000 000 Totals, percentage of sales: 20% 16.67% Table 2. Quality cost report (Max 500 words; Total 15 marks) B. Based on the information in Table 2 and any relevant information from the case: IV. Discuss the concept of quality control and comment on the effectiveness of company's quality control programme (6 marks) V. Discuss the comments by Anna Lisa McGowan and Robert Brown on the quality control issues and state whether you agree with them. (4 marks)