The cost related to verifying, checking, and testing of purchased goods and/or services before use are examples of which category of Cost of Quality?

Appraisal costs refer to the expenses associated with measuring and monitoring activities aimed at ensuring quality. This includes the costs incurred for inspection, testing, and evaluation of products and services prior to their delivery or use. Examples include quality audits, testing equipment, and inspection processes that verify whether the purchased goods and services meet the specified standards and requirements.

In the context of the question, costs related to verifying, checking, and testing purchased goods and services fall squarely under appraisal costs, as these activities are designed to identify whether materials meet quality specifications before they are utilized. This focus on preemptively ensuring quality helps organizations avoid subsequent issues associated with poor quality, which would be more aligned with other categories such as internal failure or external failure costs.