Electro Ltd manufactures electrical components for a variety of purposes. The following costs, related to maintaining product quality, were incurred in June: Inspection of electrical parts purchased from outside suppliers $43,000 Costs of rework on faulty components 61,000 150,000 Replacement of components sold that were still under warranty Costs of defective components that cannot be 30,000 salvaged Training of quality control inspectors 25,000 Tests of components before sales 48,000 Required: 1. Calculate each of the four categories of quality costs as a percentage of the total quality costs. (4 marks) 2. Comment on the relative proportions of the four categories of quality costs and suggest ways in which the company could reduce its quality costs. (2 marks)