10.00 points Problem 2-3 You are the operations manager for a small kayak and cance manufacturer (Valey Kayaks) located on the Pacinc Northwest (Oregon). Lately your company has experienced product quality problems Simply put the kayaks that you produce occasionally have detects and require rework Consequenty, you have decided to assess the impact of introducing a total quality management (TOLM) progran Ater discussing the potential effects with representatives from marketing. finance, accounting and quality, you amive at a set of estimates (contained in the following tabie) Top management has told you that they wil accept any proposal that you come up with PROVIDED that it improves the return on assets measure by at least 10 percent Use Eiaure 23 Category Saes Cost of goods sold Variable expenses Fixed expenses Inventory Accounts recelvable Other current assets Fixed assets Current Values 3.354.000 2.580,000 430000 S 167.700 336 000 174 000 579 000 537 000 Estimated Impact of TQM 4% + (improvement) 0% 9 50%-(reduction) 0% 0% 0% 0% Round your answers to 2 decimal places.) With changes Without changes