Arusetta Incorporated produces a popular brand of air conditioner backed by a five-year warranty. In year 1, Arusetta began implementing a total quality management program that has resulted in significant changes in its cost of quality. Listed as follows is Arusetta's financial information relating to sales and quality costs for years 1 and 2 : Required: a. Prepare a cost of quality report for Arusetta covering Year 1 and Year 2