Mahsuri Company incurred the following costs of quality:

	2019	2020
Calibration	RM191,000	RM121,000
Product design	181,000	211,000
Product liability	151,000	91,000
Product recalls	481,000	241,000
Retesting	301,000	241,000
Rework	391,000	121,000
Testing	61,000	181,000
Training	91,000	121,000
Warranty repairs	181,000	91,000

Required:

(a) Calculate total prevention costs for each year.

(b) Calculate total appraisal costs for each year.

(c) Calculate total internal failure costs for each year.

(d) Calculate total external failure costs for each year.

(e) What inferences can you draw from the quality improvement program implemented by Mahsuri Company? Explain.