​Which of the Following Is True of Internal Failure Costs

​Which of the following is true of internal failure costs?

A) ​These are costs of preventing or detecting poor quality.
B) ​These costs are incurred to determine whether products and services are conforming to their requirements.
C) ​These costs are incurred when lack of conformity to requirements is discovered prior to external sale.
D) ​These are costs that can be most devastating of all the quality costs.