Costs of quality (CMA, adapted) Costen, Inc., produces cell phone equipment. Jessica Tolmy, Costens president, decided to devote more resources to the improvement of product quality after learning that her company had been ranked fourth in product quality in a 2006 survey of cell phone users. Costens quality-improvement program has now been in operation for two years, and the cost report shown here has recently been issued. 1. For each period, caluculate the ratio of each COQ catergory to revenues and to total cost