Hospital performs most of their lab tests internally and has the following costs $(2022$ and $2023)$ related to quality and quality control.

Cost $20222023$

Sales $$1,750,000$ $$2,000,000$

Retesting$-$ due to false reports $13,0006,000$

Testing reagents $16,00013,000$

Deprecation on testing equipment $20,00020,000$

Inspection cost for laboratory $20,00040,000$

Disposal of testing kits due to expiration $50,00030,000$

Annual accreditation cost $40,00045,000$

Quality training cost for lab personnel $30,00035,000$

Laboratory database used for identifying pathogens $5,0005,000$

Calibration and testing lab equipment $4,0004,000$

Cost for correcting data entry errors $13,00010,000$

Quality control costs $10,00011,000$

Cost to duplicate lab reports due to false reports $6,0003,000$

Litigation settlement due to errors in testing $60,00015,000$

Prepare a cost of quality $($COZ$)$ report and classify the costs as prevention, appraisal, internal failure, and external failure. Report in a table $($or embed Excel$).$

a$.$ Report the subtotal for each category and a total for the year$$s quality cost.

b$.$ Calculate a $\%$ of sales for each of the four categories for each year

c$.$ Calculate the percent change in cost from $2022$ to $2023$ for each cost listed.