Which of the following is NOT a component of product quality cost?

Product quality costs are typically categorized into four main components: prevention costs, appraisal costs, internal failure costs, and external failure costs. These components contribute to the overall quality of a product and are instrumental in understanding the cost associated with ensuring that a product meets specific quality standards.

Prevention costs are the expenses incurred to prevent defects in products before they occur, such as training, process control, and quality planning. Appraisal costs relate to the costs associated with evaluating and inspecting products to ensure they meet quality standards, including testing and inspection activities.

Failure costs can be divided into internal and external failure costs. Internal failure costs are incurred when defects are found before products are shipped to customers, leading to rework or scrap. External failure costs occur when defects are found after delivery, resulting in warranty claims or returns.

Marketing costs, however, do not fall under the umbrella of product quality costs. They pertain to expenses related to promoting and selling the product rather than ensuring its quality or addressing defects. Since marketing costs do not contribute to the quality framework, they are not considered a component of product quality cost. Therefore, identifying marketing costs as separate from quality-related expenses is correct.