Exercise 10 - : Elmenar Manufacturing focuses on its quality costs. It identified the following costs in its accounting records as being quality related for 2017: 2017 Sales (50,000 units * ID 60) ID 3,000,000 Scrap ID 90,000 Rework ID 120,000 Training program ID 36,000 Customer complaints ID 60,000 Warranty ID 120,000 Test labor ID 90,000 Inspection labor ID 75,000 Supplier evaluation ID 9,000 Required: 1 - Prepare a quality cost report by quality cost category. 2 - Calculate the ratio of each quality cost category