David Longfield, who is a junior accountant for Lindale Limited has produced the following cost of quality report for his manager.

Lindale Limited

Cost of Quality Report

For the year ended 30 June 2020

Internal failure costs:	Total cost	Percentage of total cost
Rework done due to faulty raw materials	$121 000
Material disposal due bad quality	$125 000
External failure costs:
Warranty claims	$130 000
Sales return	$125 000
Prevention costs:
Quality improvement by using better supplier	$110 000
Employee training	$15 000
Appraisal costs:
Inspecting raw materials	$17 000

Required:

Complete the Percentage of total cost column and explain how the cost of quality report can be useful in better managing Lindale Limited and add value to customers.