b. Prepare a cost of quality report. Assume that sales are $1,900,000. If required, round percentages to one decimal place. Three Rivers Inc. Cost of Quality Report Quality Cost Percent of Total Quality Cost Percent of Total Sales Quality Cost Classification Prevention Appraisal Internal failure External failure Total C. Prepare a value-addedon-value-added analysis. Three Rivers Inc. Value Added/Non-Value-Added Activity Analysis Category Amount Percent Value-added $ Non-value-added Total Calculate Lead Time Flint Fabricators Inc. machines metal parts for the automotive industry. Under the traditional manufacturing approach, the parts are machined through two processes: mising and finishing. Parts are produced in batch sizes of 65 parts. A part requires 5 minutes in milling and 8 minutes in finishing. The move time between the two operations for a complete batch is 9 minutes Under the lean philosophy, the part is produced in a cell that includes both the milling and finishing operations. The operating time is unchanged; however, the batch size is reduced to 4 parts and the move time is eliminated Determine the value-added, non-value-added, and total lead times, and the value added ratio under the traditional and lean manufacturing methods. If required, round percentages to one decimal place. Traditional Philosophy Lean Manufacturing Philosophy Value-added time min Non-value-added time min Total lead time min Value-added ratio (as a percent)