As a result of complaints from several major customers, starting in 2020 PT Sukses Always implements a quality improvement program. The Finance Manager requests data and reports from the Accounting Department to assess the progress of the program. The following is the actual data submitted for the 2 years of program implementation. All data in IDR Million. Data 2020 2021 The remaining ingredients (scrap) of the production process 32,500 35,000 Repair of products that can still be repaired and sold Quality 40,000 20,000 training for employees 10,000 12,000 Handling customer 25,000 12,500 complaints Lost sales 16,000 0 Quality testing employee salary 22,000 20,000 Inspection employee salary 50,000 60,000 Evaluation of suppliers to ensure the quality of raw materials 30,000 25,000 Reflecting on the report, the management then set a target of total quality costs of 2.5% of sales for a five-year period from 2020. To facilitate calculations and comparisons, it is assumed that sales in the five-year period (2020-2024) are stable at Rp. 1,500,000. The following is a distribution target for quality costs for a five-year period: The remaining ingredients (scrap) of the production 15% process Quality training for employees 20% Evaluation of suppliers to ensure the quality of raw materials 25% Quality testing employee salaries 25% Inspection employee salary 15% TOTAL 100% Requested: 1. Prepare a long-term performance report (long-range performance report) which contains a comparison of the cost of quality in 2021 with the expected quality cost structure at the end of 2024. 2. Give your analysis of the report, and provide suggestions for improvements that should be made. 3. Are all the quality cost targets set by the company a value-added cost? Give your opinion on how the company should set quality cost distribution targets in order to make significant progress over a five year period