The following represents the financial information for Domingo Corporation for two months.

	March			April
Sales revenue	$	525,000		$	420,000
Costs
Process inspection	$	1,750		$	1,810
Scrap		1,920			2,020
Quality training		19,700			12,900
Warranty repairs		4,200			4,900
Product testing equipment		7,500			7,100
Customer complaints		2,900			3,500
Rework		16,000			18,500
Preventive maintenance		14,000			9,300
Materials inspection		7,500			4,900
Field testing		9,100			10,600

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 March and April.

Classify these items into Prevention, Appraisal, Internal failure, or External failure costs.

Activity	Category
Process inspection
Scrap
Quality training
Warranty repairs
Product testing equipment
Customer complaints
Rework
Preventive maintenance
Materials inspection
Field testing

	March		April
Prevention		%		%
Appraisal		%		%
Internal failure		%		%
External failure		%		%