A number of activities that are a part of a company's quality control system are listed below. Classify the costs associated with each of these activities into one of the following categories: prevention cost, appraisal cost, internal failure cost, or external failure cost.

Activities Cost
a. Product testing
b. Product recalls
c. Rework labor overhead
d. Quality circles
e. Downtime caused by defects
f. Cost of field servicing
g. Inspection of goods
h. Quality engineering
i. Warranty repairs
j. Statistical process control
k. Net cost of scrap
l. Depreciation of test equipment
m. Returns and allowances arising from poor quality
n. Disposal of defective products
o. Technical support to suppliers
p. Systems development
q. Warranty replacements
r. Field testing of customer site
s. Product design
2a. Which of the following four types of costs listed in (1) above are incurred in an effort to keep poor quality of conformance from occurring? (You may select more than one answer.)

Appraisal costs

Prevention costs

External failure costs

Internal failure costs

2b. Which of the following four types of costs listed in (1) above are incurred because poor quality of conformance has occurred? (You may select more than one answer.)

Prevention costs

External failure costs

Internal failure costs

Appraisal costs