Grayson Industries manulactures teezers. Heve is some information about ies "21F" Ine of freeders over the past yoer: (Cick the kisen to view the information) Read the fequitrtanes a percent, XXes. It an inpeat field is not used in the bable, leave the ingut feld emply, do not selbct a label er enter a zeep.) Grayson Industries manufachures freezers. Here is some information about its "LX17" line of freezers over the past year: II: (Click the icon to view the information.) Read the requirements. Total appraisal costs Internal Fallure Costs: Total internal failure costs External Failure Costs: Total external failure costs Total costs of quality Number of units manufactured and sold Selling price per unit Variable manufacturing and selling costs per unit ... Hours spent by engineers improving design. Testing and inspection hours per unit 4,000 units Percentage of units reworked in the plant after inspection ... Average variable rework costs per freezer. Percentage of units repaired under warranty at customers' homes 1,250 650 1,200 1.5 hours Average variable repair costs at customers' homes per freezer .$ 5% 480 10% Estimated lost sales due to quality.reputation... 540 Design engineer's labor rate (includes benefits and payroll taxes) 400 units Inspection costs per hour. $95 per hour $20 per hour Requirements 1. Prepare a Cost of Quality (COQ) report. In addition to calculating the fotal cosis of each category, calculate the percentage of COQ category of the total COQ. 2. Why would the variable repair cost at the customers' home generally be higher than the "in factory" rework cost? 3. How can use of the COQ report lead to improvements in the production process or in the quality of the product itself