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S1 and S2 are located at the level of the:
External Failure Costs
Expenses incurred when products or services fail to meet quality standards after being delivered to the customer, including warranties and returns.
Warranty Costs
Expenses incurred due to fulfilling warranty claims, including repairs, replacements, and service costs associated with guaranteeing the product's performance.
Managerial Time
The allotment and management of time by individuals in managerial positions to achieve organizational objectives effectively.
Assignable Causes
Factors or variables that can be identified and controlled, explaining variations in a process or system.
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