Nuke-It-Now manufactures microwave ovens. The following represents the financial information from one of its manufacturing plants for two years. Year 1 $3,440,000 Year 2 $3,890,000 $ $ Sales Costs Redesign process Discard defective units Training on equipment Warranty claims Contract cancellations Rework Preventive maintenance Product liability claims Final inspection 32,000 36,700 257,000 126,000 196,000 75,000 120,000 296,000 206,000 35,800 45,500 209,000 177,000 143,000 96,000 157,000 174,000 202,000 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. 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. Category Activity Redesign process Discard defective units Training on equipment Warranty claims Contract cancellations Rework Preventive maintenance Product liability claims Final inspection