2. Teton Company makes outdoor furniture. The company is evaluating its improvements on quality over the last year using COQ measures. The results are below: 2019 2020 Preventive Maintenance $3,000 $5,800 Spoilage $7,400 $5,800 Warranty Repairs $9,950 $7,740 Process Engineering $4,050 $6,740 Inspection $3,700 $5,100 Rework $8,850 $5,400 Total COQ $36,950 $36,580 Total Revenues $650,000 $750,000 a. Identify the COQ category (preventive, appraisal, internal failure, and external failure) for each of these costs b. Prepare a COQ report for each category, providing a ratio for each COQ category to total quality costs and then to total revenues (same as problem 1 on study guide) round answers to 2 decimals. C. Has Teton's program to improve quality been successful? Provide comments on why you believe one way or another.