Harvey Company designs and produces surgical lasers. Its product is brilliantly designed, but the manufacturing process has been plagued by chronic quality control problems. To help address the situation, Harvey formed a cross$-$functional team of managers that quantified its costs of quality over the last two quarters as follows:

Costs $($in thousands$)$

Quarter $1$ Quarter $2$

Cost of testing equipment $$270$ $$390$

Customer returns of defective goods $$3,200$ $$200$

Downtime due to quality problems $$600$ $$1,100$

Inspection $$1,700$ $$2,770$

Net cost of scrap $$800$ $$1,300$

Product recalls $$3,500$ $$600$

Quality engineering $$1,080$ $$1,650$

Rework labor $$1,400$ $$1,600$

Statistical process control $$0$ $$270$

Supplies used in testing $$30$ $$40$

Systems development $$120$ $$680$

Warranty repairs $$3,300$ $$2,800$

The company$$s sales were $$95$ million in Quarter $1$ and $$100$ million in Quarter $2.$

$1.$ What is the correct quality cost classification for each of the following quality costs?

Customer returns of defective goods

Net cost of scrap

Quality engineering

Statistical process control

Supplies used in testing

Warranty repairs

$2.$ For each of the quality costs shown below, what is the amount of the cost as a percent of the total cost of quality? The first column of answers relates the first quarter and the second column relates to the second quarter.

Note: Round your answers to $1$ decimal place.

Quarter $1(\%)$ Quarter $2(\%)$

Cost of testing equipment $\%\%$

Inspection $\%\%$

Net cost of scrap $\%\%$

Product recalls $\%\%$

Systems development $\%\%$

Warranty repairs $\%\%$

$3.$ For each of the quality costs shown below, what is the amount of the cost as a percent of the total sales? The first column of answers relates the first quarter and the second column relates to the second quarter

Note: Round your answers to $1$ decimal place.

Quarter $1(\%)$ Quarter $2(\%)$

Customer returns of defective goods $\%\%$

Downtime due to quality problems $\%\%$

Quality engineering $\%\%$

Rework labor $\%\%$

Statistical process control $\%\%$

Warranty repairs $\%\%$