Corwin, Inc., produces cell phone equipment. Amanda Bentley, Corwin's president, implemented a quality-improvement program that has now been in operation for 2 years. The cost report shown here has recently been issued. (Click the icon to view the cost report.) Read the requirements. Requirement 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. Begin by calculating the ratio of each COQ category to revenues and to total quality costs for 6/30/2019, then 12/31/2019. (Round your answers to the nearest whole percentage. Total quality costs as a percentage of revenues may not match the sum of each category's percentage due to rounding. 6/30/2019 (in thousands) Prevention costs % of % of total Actual revenues quality costs Machine maintenance $ Supplier training 430 23 70 Design reviews 523 Total prevention costs % % Appraisal costs Incoming inspections 118 342 Final testing 460 Total appraisal costs % % Internal failure costs Rework 235 133 Scrap 368 Total internal failure costs % % External failure costs Warranty repairs 168 594 Customer returns 762 Total external failure costs % % $ 2,113 Total quality costs % Total revenues $ 8,330 Data table Semi-Annual COQ Report, Corwin, Inc. (in thousands) 6/30/2019 12/31/2019 6/30/2020 12/31/2020 - Prevention costs Machine maintenance $ 430 $ 430 $ 370 $ 230 Supplier training 23 112 56 46 Design reviews 70 216 212 199 523 758 638 475 Total prevention costs Appraisal costs Incoming inspections 118 122 95 60 342 342 295 206 Final testing 460 464 390 266 Total appraisal costs Internal failure costs Rework 235 201 171 109 133 125 69 65 Scrap 368 Total internal failure costs 326 240 174 External failure costs Warranty repairs 168 90 74 67 594 546 263 194 Customer returns 762 636 337 261 Total external failure costs $ 2,113 $ 2,184 $ 1,605 $ 1,176 Total quality costs Total revenues $ 8,330 $ 9,070 $ 9,310 $ 8,910 Print Done