The Following Represents the Financial Information of Madison Tool Corporation,a

The following represents the financial information of Madison Tool Corporation,a manufacturer of testing equipment: $$\begin{array} { | l | r | } \hline & \text { May } \\\hline \text { Customer complaints } & \$ 11,200 \\\hline \text { Field testing } & 37,600 \\\hline \text { Materials ins pection } & 26,000 \\\hline \text { Preventive maintenance } & 54,000 \\\hline \text { Process inspection } & 6,600 \\\hline \text { Quality training } & 75,200 \\\hline \text { Rework } & 68,000 \\\hline \text { Scrap } & 7,400 \\\hline \text { Testing equipment } & 28,000 \\\hline \text { Warranty repairs } & 17,200 \\\hline\end{array}$$
Required:
a.Classify these items into prevention,appraisal,internal failure,or external failure costs.Determine the total cost of each category.