In 2018, PT Sepatu Cileumbeut initiated a quality improvement program. The program is aimed at reducing scrap and rework costs. To help assess the impact of the quality improvement program, the following data were collected for the years 2018 and 2019:

	2018	2019
Sales	2,400,000	2,400,000
Scrap	40,000	30,000
Rework	100,000	70,000
Production Inspection	12,000	18,000
Quality Traning	14,000	15,000
Material Inspection	8,000	13,000
Product Warranty	80,000	50,000

Required: 1. Classify each quality cost as prevention costs, appraisal costs, internal failure costs, and external failure costs. 2. Calculate the relative distribution of quality costs (based on sales) for 2018 and 2019. 3. Provide an analysis of the distribution of quality costs.