Nuke-It-Now manufactures microwave ovens. The following represents the financial information from one of its manufacturing plants for two years. Sales Costs Redesign process Discard defective units Training on equipment Warranty claims Year 1 $3,450,000 Year 2 $3,970,000 $ 30,000 $ 36,000 36,500 42,800 253,000 207,000 134,000 177,000 Contract cancellations 205,000 152,000 Rework 66,000 105,000 Preventive maintenance 122,000 146,000 Product liability claims 301,000 175,000 Final inspection 190,000 203,000 Required: a. Classify these items into Prevention, Appraisal, Internal failure, or External failure costs. b. Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for year 1 and year 2. Required A Required B Classify these items into Prevention, Appraisal, Internal failure, or External failure costs. Activity Redesign process Discard defective units Training on equipment Warranty claims Contract cancellations Rework Preventive maintenance Product liability claims Final inspection Category < Required A Required B > Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for year 1 and year 2. (Enter your answers as a percentage rounded to 1 decimal place (i.e., 32.1).) Year 1 Year 2 Prevention % % Appraisal % % Internal failure % % External failure %