. 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
Quality testing	$10,000
Warranty	$6,000
Training	$18,000
Customer complaints	$7,000
Rework	$5,000
Machine maintenance	$16,000
Product re-inspection	$7,000
Downtime from machine malefaction	$4,000
Reliability testing	$3,000
Restocking	$2,000