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Question(s) / Instruction(s):

 Which of the following statements regarding Total Quality Management (TQM) is incorrect? 

A             Most prevention costs occur in the research and development stage of the value chain

B             TQM advocates investing at the front end of the value chain in research, development, and design to produce a superior product

C             Continuous improvement is the goal of TQM

D             Most appraisal and internal failure costs occur in the research and development stage of the value chain

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