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. The following lists quality costs for Hank Incorporated. Required: In column (A), indicate whether...

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Accounting

. The following lists quality costs for Hank Incorporated.

Required: In column (A), indicate whether the cost is voluntary or failure.

In column (B) indicate whether the cost is appraisal, preventative, internal failure, or external failure.

A

B

Quality testing

$10,000

Warranty

$6,000

Training

$18,000

Customer complaints

$7,000

Rework

$5,000

Machine maintenance

$16,000

Product re-inspection

$7,000

Downtime from machine malefaction

$4,000

Reliability testing

$3,000

Restocking

$2,000

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