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

	March			April
Sales revenue	$	540,000		$	430,000
Costs
Process inspection	$	1,500		$	1,840
Scrap		1,940			1,870
Quality training		19,500			13,500
Warranty repairs		4,200			5,100
Product testing equipment		6,600			7,100
Customer complaints		2,900			3,100
Rework		16,000			19,500
Preventive maintenance		12,700			10,200
Materials inspection		7,400			5,000
Field testing		8,600			11,600

Required:

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

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

	March			April
Sales revenue	$	540,000		$	430,000
Costs
Process inspection	$	1,500		$	1,840
Scrap		1,940			1,870
Quality training		19,500			13,500
Warranty repairs		4,200			5,100
Product testing equipment		6,600			7,100
Customer complaints		2,900			3,100
Rework		16,000			19,500
Preventive maintenance		12,700			10,200
Materials inspection		7,400			5,000
Field testing		8,600			11,600

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.