Imperial, Inc., produces cell phone equipment. Dorothy Robertson, Imperial'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.

Data table Semi-Annual COQ Report, Imperial, Inc. (in thousands) 6/30/2019 12/31/2019 6/30/2020 12/31/2020 Prevention costs Machine maintenance $ 430 $ 430 $ 420 $ 270 Supplier training 14 96 48 38 40 219 199 197 Design reviews 484 745 667 505 Total prevention costs Appraisal costs Incoming inspections 89 106 340 119 340 59 199 297 Final testing 446 459 386 258 Total appraisal costs Internal failure costs Rework 228 175 109 205 112 130 75 59 Scrap 358 317 250 168 Total internal failure costs External failure costs Warranty repairs 95 69 60 179 601 510 262 191 Customer returns 780 605 331 251 Total external failure costs $ TA 2,068 $ 2,126 $ 1,634 $ 1,182 Total quality costs Total revenues $ 8,290 $ 9,130 $ 9,270 $ 9,070 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 6/30/2019, then 12/31/2019. (Round your answers to the nearest whole percentage. 6/30/2019 (in thousands) % of % of total Actual revenues quality costs Prevention costs Machine maintenance $ 430 Supplier training 14 40 Design reviews 484 Total prevention costs % Appraisal costs Incoming inspections 106 340 Final testing 446 Total appraisal costs % % Internal failure costs Rework 228 130 Scrap 358 Total internal failure costs % % External failure costs Warranty repairs 179 601 Customer returns 780 Total external failure costs % % $ 2,068 Total quality costs % Total revenues $ 8,290 6/30/2019 (in thousands) 12/31/2019 (in thousands) % of % of total % of % of total Actual revenues quality costs Actual revenues quality costs Prevention costs Machine maintenance Supplier training $ 430 $ 430 14 96 40 219 Design reviews 484 6 % 23 % 745 % % 119 106 340 340 Total prevention costs Appraisal costs Incoming inspections Final testing Total appraisal costs Internal failure costs Rework 446 5 % 22 % 459 % % 205 228 130 112 Scrap 358 4 % 17 % 317 % % Total internal failure costs External failure costs Warranty repairs 179 95 601 510 Customer returns 780 Total external failure costs 9 % 38 % 605 % % $ 2,068 25 % $ 2,126 % Total quality costs Total revenues $ 8,290 $ 9,130 Now calculate the ratio of each COQ category to revenues and to total quality costs for 6/30/2020, then 12/31/2020. (Round your answers to the nearest whole percentage. 6/30/2020 (in thousands) % of % of total Actual revenues quality costs Prevention costs Machine maintenance $ 420 Supplier training 48 199 Design reviews 667 % % Total prevention costs Appraisal costs Incoming inspections 89 297 Final testing 386 % % Total appraisal costs Internal failure costs Rework 175 75 Scrap 250 Total internal failure costs % % External failure costs Warranty repairs 69 262 Customer returns 331 Total external failure costs % % $ 1,634 Total quality costs % Total revenues $ 9,270 6/30/2020 (in thousands) 12/31/2020 (in thousands) % of % of total % of % of total Actual revenues quality costs Actual revenues quality costs Prevention costs Machine maintenance Supplier training $ 420 270 48 38 199 Design reviews 197 667 7 % 7% 41% 505 % % Total prevention costs Appraisal costs Incoming inspections 89 297 59 199 386 4 % 24 % 258 % % Final testing Total appraisal costs Internal failure costs Rework 109 175 75 59 Scrap 250 3 % 15 % 168 % % Total internal failure costs External failure costs Warranty repairs 60 69 262 191 Customer returns 331 Total external failure costs 4 % 251 20 % % % $ 1,634 Total quality costs 18 % $ 1,182 % Total revenues $ 9,270 $ 9,070