Quality costs by category for Golding Company are expressed as a percentage of sales as follows:

Year	Prevention	Appraisal	Internal Failure	External Failure
20X1	1.0%	2.0%	7.0%	10.0%
20X2	2.0	3.0	6.0	7.0
20X3	2.5	4.0	4.0	6.0
20X4	3.0	4.0	3.5	3.5
20X5	3.5	2.5	2.0	2.0

The following describes the trend in failure costs for Golding:

a.Failure costs went from 7% to 2% of sales from 20X1 to 20X5.

b.Failure costs decreased from 17% to 4% of sales from 20X1 to 20X5.

c.Failure costs went from 10% of sales to 2% of sales from 20X1 to 20X5.

d.Failure costs went from 85% of total quality costs to 4% of total quality costs.