Which of the following is NOT considered a prevention cost?

Prevention costs are expenses incurred to prevent defects and ensure quality in the production process. These costs are proactive measures taken to avoid problems before they occur, which emphasizes their role in contributing to the overall quality management strategy.

Training is a key prevention cost since it equips employees with the necessary skills and knowledge to minimize errors. Planning involves the strategic organization of resources and processes to ensure efficiency and quality, also classified as a prevention cost. Upfront design, including activities like product design and process design, is fundamental in setting the foundation for quality and preventing defects.

Scrap costs, on the other hand, are associated with materials that are discarded due to defects or failures that have already occurred in the production process. These costs are a consequence of poor quality rather than measures taken to prevent quality issues. Therefore, they do not fall under the category of prevention costs.