. The following lists quality costs for Hank Incorporated.

Required: In column (A), indicate whether the cost is voluntary or failure.

In column (B) indicate whether the cost is appraisal, preventative, internal failure, or external failure.

		A	B
Rework	$8,000
Warranty	$7,000
Restocking	$15,000
Customer complaints	$7,000
Quality testing	$5,000
Machine maintenance	$10,000
Product re-inspection	$7,000
Downtime from machine malefaction	$3,000
Reliability testing	$4,000
Training	$5,000