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What is not included in prevention costs?

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What is not included in prevention costs?

(a) quality planning

(b) formal technical reviews

(c) test equipment

(d) equipment calibration and maintenance

I got this question during an online interview.

My enquiry is from Software Quality Assurance topic in chapter Software Maintenance of Software Engineering

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Correct choice is (d) equipment calibration and maintenance

The explanation is: The cost of quality includes all costs incurred in the pursuit of quality or in performing quality-related activities.

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