(b) The management of Division C has identified the need to achieve cost savings in order to become more competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will provide a focus for performance measurement and improvement. Required: Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order that overall cost savings might be achieved and hence the performance improved. (8 marks)