The following represents the financial information for Domingo Corporation for two months. Sales revenue Costs March $485,000 April $430,000 Process inspection Scrap $ 1,600 $ 1,820 1,940 1,960 Quality training 20,100 13,600 Warranty repairs 4,500 5,100 Product testing equipment 6,900 7,300 Customer complaints 2,600 3,200 Rework 15,000 19,500 Preventive maintenance 13,300 9,000 Materials inspection. 6,200 4,600 Field testing 9,400 11,200 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.