Answer:
a. Product testing. Appraisal cost
b. Product recalls. External failure cost
c. Rework labor and overhead. Internal failure cost
d. Quality circles. Prevention cost
e. Downtime caused by defects. Internal failure cost
f. Cost of field servicing. External failure cost
g. Inspection of goods. Appraisal cost
h. Quality engineering. Prevention cost
i. Warranty repairs. External failure cost
j. Statistical process control. Prevention cost
k. Net cost of scrap. Internal failure cost
l. Depreciation of test equipment. Appraisal cost
m. Returns and allowances arising from poor quality. External failure cost
n. Disposal of defective products. Internal failure cost
o. Technical support to suppliers. Prevention cost
p. Systems development. Prevention cost
q. Warranty replacements. External failure cost
r. Field testing at customer site. Appraisal cost
s. Product design. External failure cost
Explanation:
Appraisal costs are a specific category of quality control costs. Companies pay appraisal costs as part of the quality control process to ensure that their products and services meet customer expectations and regulatory requirements. These costs could include expenses for field tests and inspections.
External failure costs are those costs incurred due to product failures after they have been sold to customers. Also, they incurred despite the efforts made to prevent them.
Internal failure costs are those costs of quality associated with product failures that are discovered before a product leaves the factory. These failures are discovered through the firm's internal inspection processes
The costs incurred to avoid or minimize the number of defects at first place are known as prevention costs
