6. CommCo manufactures integrated circuits for smart appliances. The company implemented a quality program in 2014. The data related to the program are contained in the table below. Year Quality Costs: 2013 2014 2015 2016 2017 Prevention $26,000 $12,000 24,000 38,000 64,000 Appraisal 20,000 23,000 23,500 21,000 14,600 Internal Failure 45,000 48,000 36,000 32,000 27,000 External Failure 98,500 94,600 87,200 64,100 55,300 Totals Accounting Data: Sales 52,450,000 2,220,000 2,502,800 2,603,200 2,902,000 Manufacturing 270,000 295,200 297,210 290,200 289,400 Cost (a) Calculate and enter the total quality costs for each year. (2 ma rks} (b) Calculate the firm's total quality costs/sales index for each year. Is there a trend? Please explain. (3 marks) (c) Calculate the firm's Internal Failure Cost/Manufacturing Cost index for each year. Is there a trend? Please explain