James Packer, who is a junior accountant for Telstra Limited has produced the following cost of quality report for his manager. Telstra Limited Cost of Quality Report For the year ended 30 June 2020 Internal failure costs: Total cost Percentage of total cost Cost of scrap materials $45 000 Material disposal due bad quality $50 000 External failure costs: Processing customer complaints and warranty claims $65 000 Legal fees $75 000 Prevention costs: Quality improvement plans $20 000 $9 obo Quality reporting Appraisal costs: Inspecting raw materials $19 000 Required: Complete the percentage of total cost column. Do you think management should be concerned about to percentage of total cost in the Prevention category? Explain your answer. What can management do to manage the cost of quality better. (8 marks)