Charles Berkle is the manager of Nogain Manufacturing and is interested in doing a cost of quality analysis. The following cost and

revenue data are available for the most recent year ended December $31$:

Required:

a$.$ Classify each of these costs into the four quality cost categories and prepare a cost of quality report for Nogain.

b$.$ What percentage of sales revenue is being spent on prevention and appraisal activities?

c$.$ What percentage of sales revenue is being spent on internal and external failure costs?