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 Product inspection $ 12,000 18,000 Quality training $ 14,000 15,000 Material inspections $ 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. (6 points) 2. Calculate the relative distribution of quality costs (based on sales) for 2018 and 2019. (9 points) 3. Provide an analysis of the distribution of quality costs. (5 points)