Here are cost items from Huskie Companys accounts for a typical month:Inspection at the end of the production process$80,000Cost of returned goods36,000Design work to improve the way products are made48,000Repairs to satisfy customer complaints20,000Employee training24,000Incoming materials inspection20,000Scrap36,000a.Classify these items into prevention costs, appraisal costs, internal failure costs, and external failure costs.b.Suppose Huskie Company could spend an additional $40,000 per month on design work to improve the way products are made, and thereby reduce internal failure and external failure costs by 30 percent each per month. (Appraisal costs would not be affected.) Would this be a wise thing for Huskie Company to do?c.Give two examples of additional nonfinancial quality measures that Huskie Company could use to help improve quality.