The following represents the financial information for Domingo Corporation for two months. March $490,000 April $430,000 Sales revenue Costs Process inspection Scrap Quality training Warranty repairs Product testing equipment Customer complaints Rework Preventive maintenance Materials inspection Field testing $ 1,800 1,790 20,100 4,300 7,400 2,900 18,000 12,200 6,900 10,200 $ 1,800 2,010 12,800 5,000 7,200 3,400 17,500 9,700 5,200 13,400 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