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Answer (B) is correct . The categories of quality costs include conformance costs (prevention and appraisal) and nonconformance costs (internal failure and external failure). Appraisal costs embrace such activities as statistical quality control programs, inspection, and testing. Thus, the cost of detecting nonconforming products is an appraisal cost.

Answer (A) is incorrect because Prevention attempts to avoid defective output, e.g., by employee training, review of equipment design, preventive maintenance, and evaluation of suppliers.
Answer (C) is incorrect because Internal failure costs are incurred when detection of defective products occurs before shipment, including scrap, rework, tooling changes, and downtime.
Answer (D) is incorrect because External failure costs are incurred after shipment, including the costs associated with warranties, product liability, and loss of customer goodwill.