Greencity Sdn Bhd (GSB) manufactures scanners. The following represents its financial information for 2019 and 2020. 2019 2020 RM 1,960,000 RM 1,760,000 Sales Costs: Process inspection Scrap Quality training Warranty repairs Testing equipment Customer complaints Rework Preventive maintenance Materials inspection Field testing 13,200 14,800 158,000 34,000 56,000 22,500 136,000 108,000 52,000 75,000 15,000 15,500 105,000 38,000 56,000 27,200 148,000 76,000 38,000 99,000 Required: (a) Prepare cost of quality (COQ) report for year 2019 and 2020. (10 marks) (b) Comment on the cost of quality report that you have prepared in (a) (4 marks) (c) What are the primary limitations of COQ reports (similar to the one you prepared)? (4 marks) (d) In what respect are traditional accounting systems deficient in terms of managing and controlling quality? (3 marks) (e) A member of the management team believes that employees will be more careful in their work if they are held responsible for mistakes. She suggests that that workers should do rework on their own time and they also should pay for disposal of defective units and the cost of scrap. The proposal estimates that the company can save quite a substantial amount of money in quality costs and the employees are less likely to make as many errors. Should SC implement the proposal? Why or why not? (4 Marks)