You are reviewing the quality cost activities (Year 1) of the company you work for and noted that the company has been spending too much money on warranties. With the support of your supervisor the following changes were implemented: Development of a new system for streamlining the assembly line. Offering technical support to suppliers for minimizing the chances of receiving faulty material. Field testing of products at customers' sites. Inspection of products on the assembling line. The amounts spent on quality costs are listed below: ActivityYear 1Year 2Year 3Systems development$-$200.00$100.00Technical support to suppliers$-$100.00$100.00Field testing at customers' sites$-$250.00$250.00Inspection on assembling line$-$350.00$350.00Rework on assembling line$400.00$300.00$200.00Warranty repairs of fridges$600.00$500.00$400.00Warranty replacements of fridges$1,500.00$1,300.00$1,100.00Total quality costs$2,500.00$3,000.00$2,500.00

Required: a) Classify the above 7 activities among the four categories of quality costs.(4 marks) b) Using the information provided in the table above, explain the relationship between the four categories of quality costs and what has changed through the years.(4 marks)