Which of the following costs is not properly characterized as an external failure cost under a COQ reporting system? a. Sales returns and allowances b. Lost contribution due to increased demand on...

Which of the following costs is not properly characterized as an external failure cost under a COQ reporting system?

a. Sales returns and allowances

b. Lost contribution due to increased demand on constrained resources

c. Lost sales and customer ill-will due to defective products

d. Repair or replacement costs