Lately your company has experienced product quality problems. Simply put, the kayaks that you produce occasionally have defects and require rework. Consequently, you have decided to assess the impact of introducing a total quality management $($TQM$)$ program. After discussing the potential effects with representatives from marketing, finance, accounting, and quality, you arrive at a set of estimates $($contained in the following table$).$ Top management has told you that it will accept any proposal that you come up with, provided that it improves the return on assets measure by at least $20$ percent. Use Figure $2\mathrm{.}3$