Nuke-It-Now manufactures microwave ovens. The following represents the financial information from one of its manufacturing plants for two years Year 1 Year 2 $3,530,000 $3,880,000 $ Sales Costs Redesign process Discard defective units Training on equipment Warranty claims Contract cancellations Rework Preventive maintenance Product liability claims Final inspection 31,000 $ 37,800 253,000 130,000 202,000 65,000 107,000 306,000 206,000 36,500 43,400 202,000 180,000 156,000 96,000 158,000 172,000 200,000 Required: a. Classify these items into Prevention, Appraisal, Internal failure, or External failure costs. b. Calculate the ratio of the pretention, appraisal, Internal failure, and external failure costs to sales for year 1 and year 2. Complete this question by entering your answers in the tabs below. Required A Required B Classify these items into Prevention, Appraisal, Internal failure, or External failure costs. Activity Category Redesign process Discard defective units Training on equipment