Prevention costs are incurred for:Question 1Answera.Training employeesb.Rework and scrapc.Warranty claimsd.Advertising and promotion

Prevention costs are incurred for:

a. Training employees

Prevention costs are a category of quality costs that are incurred to prevent quality problems from occurring. This includes costs associated with activities such as quality planning, training, preventive maintenance, and others. Training employees is a key part of this, as it ensures that they have the necessary skills and knowledge to perform their jobs correctly, thereby reducing the likelihood of errors and defects.

b. Rework and scrap

Rework and scrap are not considered prevention costs. These are actually examples of internal failure costs, which are incurred when a product fails to meet quality standards and needs to be corrected before it is delivered to the customer.

c. Warranty claims

Warranty claims are also not considered prevention costs. These are examples of external failure costs, which are incurred when a product fails after it has been delivered to the customer.

d. Advertising and promotion

Advertising and promotion are not typically considered prevention costs. These are more commonly categorized as marketing costs. However, in some cases, they could be considered part of the cost of quality if they are used to communicate a company's commitment to quality to its customers.