b. Maxwell Company had sales of Tk.30,000,000 in 2015. In 2019 , sales had increased to Tk.37,500,000. A quality improvement program was implemented at the beginning of 2015. Overall conformance quality was targeted for improvement. The quality costs for 2015 and 2019 follow. Assume any changes in quality costs are attributable to improvements in quality. Required: i. Compute the quality-cost-to sales ratio for each year. ii. Calculate the relative distribution of costs by category for 2015 . What do you think of the way costs are distributed? (A pie chart or bar graph may be of some help.) How do you think they will be distributed as the company approaches a zero-defects state? iii. Calculate the relative distribution of costs by category for 2019 . What do you think of the level and distribution of quality costs? (A pie chart or bar graph may be of some help.) Do you think further reductions are possible? The quality manager for Maxwell indicated that the external failure costs reported are only the measured costs. He argued that the 2019 external costs were much higher than those reported and that additional investment ought to be made in control costs. Discuss the validity of his view point. v. Suppose that the manager of Maxwell received a bonus equal to 10 percent of the quality cost savings each year. Do you think that gain sharing is a good or a bad idea? Discuss the risks of gain sharing