Prevention costs are associated with which of the following?

Prevention costs are indeed associated with improving quality. These costs are incurred to prevent defects and ensure that products or services meet quality standards before they go to market. Activities that fall under prevention costs include training employees, implementing quality improvement programs, conducting quality planning, and investing in the right materials and equipment to enhance product reliability.

The focus here is on proactive measures aimed at reducing the likelihood of defects and the need for corrective actions later. This contrasts with other types of costs, such as those related to testing products (which are more aligned with appraisal costs), or costs associated with failures and rework, which arise from issues that have already occurred. By investing in prevention, organizations aim to foster higher quality and reduce overall costs in the long run through fewer defects and less waste.