Kenny IncManufactures and Sells Laminate Flooring Required:
A

Kenny Inc.manufactures and sells laminate flooring.Recently,management has noticed more customer complaints about product defects and,as a consequence,warranty claims have significantly increased.Kenny's management has asked their managerial accountant for a breakdown in quality costs for the past six months.The following data has been compiled:
$\begin{array}{lr} \text { Scrap costs} &\$45000\\ \text { Quality training} &25000\\ \text {Warranty claims } &100000\\ \text { Rework costs} &20000\\ \text { Inspection of incoming materials} &9000\\ \text { Product quality audits } &15000\\ \text { Statistical process control } &10000\end{array}$

Required:
A. What are total prevention costs?
B. What are total appraisal costs?
C. What are total internal failure costs?
D. What are total external failure costs?