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. 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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