The Following Represents the Financial Information of Fabriz Corporation,a Manufacturer

The following represents the financial information of Fabriz Corporation,a manufacturer of electronic components,for two months: $\begin{array}{|lr|r|} \hline & \text { March } & \text { April } \\\hline \text { Sales } & \$ 539,000 & \$ 496,000 \\\hline \text { Costs: } & & \\\hline \text { Process inspection } & 3,300 & 3,760 \\\hline \text { Scrap } & 3,700 & 3,860 \\\hline \text { Quality training } & 37,600 & 26,000 \\\hline \text { Warranty repairs } & 8,600 & 9,600 \\\hline \text { Testing equipment } & 14,000 & 14,000 \\\hline \text { Customer complaints } & 5,600 & 6,800 \\\hline \text { Rework } & 34,000 & 37,000 \\\hline \text { Preventive maintenance } & 27,000 & 19,000 \\\hline \text { Materials inspection } & 13,000 & 9,600 \\\hline \text { Field testing } & 18,800 & 24,800 \\\hline\end{array}$
Required:
a.Classify these items into prevention,appraisal,internal failure,or external failure costs.b.Calculate the ratio of the prevention,appraisal,internal failure,and external failure costs to sales for March and April.