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Jamaica Western Electronic Components Inc. manufactures multiple components for fossil fuel power generation units. The various costs of quality from their internal accounting systems generated the listing and amounts of various costs as seen in the starting table. Identify the various cost types: Prevention, Appraisal, Internal and external Failure for each cost. Once you have identified the costs, create a comparative report of the Cost of Quality contrasting 2019 vs. 2020 annual costs. Insert the detail costs into the appropriate cost categories. Comment on your observations of the comparative data. B D E F G Description % of Sales % of Sales Cost Type 2,019 12,200,000 2,020 15,200,000 Sales Revenues $ $ Revenues 3 3,250 360,000 5,205 5,250 90,600 6,840 4,190 6,510 4,450 8,600 6,840 Testing Downtime s Product Liability Lawsuits 6 Process Inspection 7 Reinspection of Rework 8 Materials Inspection 9 Scrap 10 Customer Complaints 11 Testing Equipment 12 Preventive Maintenance 13 Lost Sales 14 Field Testing 1s Quality Training 16 Warranty Repairs 17 Rework 18 Total Costs 4,500 2,270 15,910 23,800 7,690 16,540 22,800 16,800 15,425 30,850 31,870 45,700 575,690 > 3,750 22,460 28,490 16,740 12,680 244,320 $ 0.00% $ 0.00% 19 22 23 24 Power Generation Sources Corporation Costs of Quality - Percent of Sales Dollars 2,019 % of Sales 2,020 $12,200,000 $15,200,000 Description 25 Sales Revenues % of Sales Change $3,000,000 26 27 Prevention Cost: 28 $0 29 $0 30 $0 31 $0 32 Total Prevention Cost $0 0.00% $0 0.00% $0 33 34 Appraisal Cost: 35 $0 35 $0 37 $0 38 Total Appraisal Cost $0 0.00% $0 0.00% $0 D E 39 40 Internal Failure Cost: $0 42 $0 $0 44 Total Internal Failure Cost $0 0.00% $0 0.00% $0 45 46 External Failure Cost: 47 $0 $0 49 $0 50 $0 51 Total External Failure Cost $0 0.00% $0 0.00% $0 52 53 Total Costs $0 0.00% $0 0.00% $0 54