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Managerial Accounting

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Classify Quality Costs for Appraisal Cost

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The cost of quality is generally separated into four categories:

  1. Prevention costs
  2. Appraisal costs
  3. Internal failure costs
  4. External failure costs

Which of the costs below would be classified as appraisal costs?

A

The costs incurred to teach the teams about causes of rework.

B

The cost of re-working a rejected partially complete unit.

C

The labor costs for inspection units in process.

D

Costs to repair or replace items customers sent back.