The following represents the financial information for Domingo Corporation for two months. Sales revenue Costs Process inspection Scrap March $485,000 April $390,000 $ 1,550 $ 1,940 1,910 1,880 Quality training 20,700 13,800 Warranty repairs 4,100 4,900 Product testing equipment 7,000 6,800 Customer complaints 2,900 3,500 Rework 17,000 16,500 Preventive maintenance 13,700 10,500 Materials inspection 6,300 4,700 Field testing 9,800 12,300 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