PT Treasure Watanabe introduced a quality improvement program at the beginning of 2017. The purpose of the program is to increase quality and reduce quality costs as there were many defects and complaints reported in the last 3 years. The company has conducted some programs aimed at improving the quality of the workers. The company wants to evaluate the effectiveness of its program. To do so, the company gathered several data for 2017 and 2018 as follows: Sales Cost Item/Item Biaya (In Thousands) Penjualan Inspeksi Kemasan Review Desain Penerimaan Produk Packaging Inspections Design Reviews Product Acceptance Quality Audits Quality Training Programs Reinspections Returns Cleaning and Cutting Cost Scrap Supplier Evaluation Customer Complaints Delivery Costs Audit Kualitas Program Pelatihan Kualitas Inspeksi Ulang Pengembalian Produk Biaya pembersihan dan pemotongan Scrap Evaluasi Pemasok Keluhan Pelanggan Biaya Pengiriman 2017 500.000 34.500 4.800 18.400 23.600 31.000 28.700 22.800 15.800 3.000 9.300 45.800 2018 580.000 34.700 9.600 11.400 23.900 31.200 15.500 17.100 24.400 13.200 5.800 7.600 48.300 Required: 1. Classify those costs as Prevention, Appraisal, Internal Failure, External Failure, or None of them 2. Prepare Cost of Quality Report for the year 2017 and 2018, including the relative distribution of quality cost by category and to sales 3. Give a brief comment based on the report