Which of the following would be classified as an external failure cost on a quality cost report?

A) Depreciation of test equipment.
B) Repairs and replacements beyond the warranty period.
C) Supplies used in testing and inspection.
D) Re-entering data because of keying errors.

Repairs and replacements beyond the warranty period are costs incurred due to products that failed after they have been sold to customers, making it an external failure cost. A- Depreciation of test equipment is a cost of doing business and is not related to the quality of a product. C- Supplies used in testing and inspection are considered prevention costs, as they are used to prevent defects. D- Re-entering data due to keying errors is considered an internal failure cost as it is a result of mistakes made during the production process.