Final answer:
Appraisal costs are part of the quality control process, which includes measures such as inspection and testing, to prevent defects. They can occur even if no defective items have been produced, so the statement is true.
Step-by-step explanation:
Appraisal costs are associated with the expenses of evaluating the quality of products and services to ensure they meet certain standards and specifications. These costs can occur even when a company has not produced any defective items. This is because appraisal activities, such as inspection, testing, and other forms of assessment, are part of the quality control process designed to prevent defects from occurring in the first place, rather than being solely a means to detect existing defects.