49. (10 points) Katz Corp. has the following information related to costs of quality. Amount / Rate 74,700 Units produced and sold % units reworked 6.0% 2.5% % of units returned by customers Testing & inspection of equipment 30 hours 75 hours Breakdown equipment repair Product redesign Cost of rework units 400 hours $7 per unit $12 per unit Cost of customer returns Maintenance/Inspection cost per hour $35 per hour Product redesign cost per hour $11 per hour a. Calculate the Cost of Quality (COQ) for Katz Corp. and classify quality costs as Prevention, Appraisal, Internal Failure, External Failure and provide the Total Cost of Quality. b. Based on your analysis what is the biggest issue or concern with the quality program at Katz Corp