Wood Corp manufactures doors. Classify each of the following quality costs as prevention costs, appraisal costs, internal failure costs, or external failure costs by preparing a Cost of Quality Report. Determine the amount of costs of each of the four major categories of the cost of Quality.

	2021		2020
Retesting of reworked products	15,000		12,000
Downtime due to quality problems	6,000		10,000
Depreciation of test equipment	5,000		5,000
Warranty repairs	3,500		20,000
Lost sales arising from a reputation for poor quality	4,000		22,000
Quality circles	4,000		1,000
Rework direct manufacturing labor and overhead	7,500		10,000
Net cost of spoilage	3,600		3,700
Tech support provided to suppliers	6,500		2,000
Plant utilities in the inspection area	2,500		2,400
Reentering data because of keypunch errors	2,500		4,500