Backwoods Canada, Inc. produces expensive water$-$repellent, down$-$lined parkas. The company implemented a total quality$-$management program in $2008.$ Following are quality$-$related accounti data that have been accumulated for the five$-$year period after the program's start.

$\backslash$table$[[,$Year$],[,2009,2010,2011,2012,2013],[$Quality Costs $(000$s$)],[$Prevention$,$$$3\mathrm{.}2,10\mathrm{.}7,28\mathrm{.}3,42\mathrm{.}6,50\mathrm{.}0],[$Appraisal$,26\mathrm{.}3,29\mathrm{.}2,30\mathrm{.}6,24\mathrm{.}1,19\mathrm{.}6],[\backslash$table$[[$Internal$],[$failure$]],39\mathrm{.}1,51\mathrm{.}3,48\mathrm{.}4,35\mathrm{.}9,32\mathrm{.}1],[\backslash$table$[[$External$],[$failure$]],118\mathrm{.}6,110\mathrm{.}5,\mathrm{.}105\mathrm{.}2,91\mathrm{.}3,65\mathrm{.}2],[$Accounting Measures $(000$s$)],[$Sales$,$$$2,700\mathrm{.}62,2,690\mathrm{.}12,2,705\mathrm{.}32,2,310\mathrm{.}22,2,880\mathrm{.}7$