I need help with the second part of #1 and #2 and #3. Thank you!
Harper, Inc., produces cell phone equipment. Tina Robertson, Harper's president, implemented a quality-improvement program that has now been in operation for 2 years. The cost report shown here has recently been issued. |(Click the icon to view the cost report.) Read the requirements. . Semi-Annual COQ Report, Harper, Inc. (in thousands) 6/30/2016 12/31/2016 6/30/2017 12/31/2017 Prevention costs Machine maintenance 470 S 470 $ 350 $ 300 Supplier training 15 120 60 50 Design reviews 70 217 197 196 Total prevention costs 555 807 607 546 Appraisal costs Incoming inspections 114 127 84 64 337 337 Final testing 291 202 451 464 Total appraisal costs 375 266 Internal failure costs Rework 230 211 160 107 120 113 Scrap 70 58 Total internal failure costs 350 324 230 165 External failure costs Warranty repairs 162 84 76 71 590 532 Customer returns 267 184 752 616 Total external failure costs 343 255 $ Total quality costs 2,108 S 2.211 $ 1,555 $ 1.232 Total revenues $ 8,250 $ 9,130 $ 9.750 $ 9,040 Requirements 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs 2. Based on the results of requirement 1, would you conclude that Harper's quality program has been successful? Prepare a short report to present your case. 3. Based on the 2015 survey, Tina Robertson believed that Harper had to improve product quality. In making her case Harper management, how might Robertson have estimated the opportunity cost of not implementing the quality-improvement program? Print Done Requirement 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. Begin by calculating the ratio of each COQ category to revenues and to total quality costs for 6/30/2016, then 12/31/2016. (Round your answers to the nearest whole percentage. Total quality costs as a percentage of revenues may not match the sum of each category's percentage due to rounding.) 6/30/2016 (in thousands) 12/31/2016 (in thousands) % of % of total % of % of total Actual revenues quality costs Actual revenues quality costs Prevention costs Machine maintenance $ 470 $ 470 Supplier training 15 120 70 217 Design reviews 555 Total prevention costs 7 % 807 26 % 9 % 36 % Appraisal costs Incoming inspections 114 127 337 337 Final testing 451 Total appraisal costs 21 % 464 Internal failure costs Rework 230 211 120 113 Scrap 5 % 5 % 21 % Guiap 350 4 % 17 % 324 4 % 15 % Total internal failure costs External failure costs Warranty repairs Customer returns Total external failure costs 162 84 590 532 752 9 % 36 % 616 7 % 28 % $ 2,108 $ 2,211 Total quality costs 25 % 24 % Total revenues $ 8,250 $ 9,130 .... Harper, Inc., produces cell phone equipment. Tina Robertson, Harper's president, implemented a quality-improvement Now calculate the ratio of each COQ category to revenues and to total quality costs for 6/30/2017, then 12/31/2017 (Round your answers to the nearest whole percentage. Total quality costs as a percentage of revenues may not match the sum of each category's percentage due to rounding.) 6/30/2017 (in thousands) % of % of total Actual revenues quality costs Prevention costs Machine maintenance $ 350 Supplier training 60 197 Design reviews 607 Total prevention costs % % Appraisal costs Incoming inspections 84 291 Final testing Total appraisal costs 375 % % Internal failure costs Rework 160 70 Scrap 230 Total internal failure costs % % 76 External failure costs Warranty repairs Customer returns Total external failure costs 267 343 % % $ 1,555 Total quality costs % Total revenues $ 9,750
