Nuke-It-Now manufactures microwave ovens. The following represents the financial information from one of its manufacturing plants for two years:

	Year 1			Year 2
Sales	$	3,500,000		$	3,800,000
Costs
Redesign process	$	29,000		$	37,000
Discard defective units		37,000			43,000
Training on equipment		250,000			210,000
Warranty claims		129,000			176,000
Contract cancellations		201,000			154,000
Rework		72,000			96,000
Preventive maintenance		114,000			152,000
Product liability claims		302,000			176,000
Final inspection		190,000			198,000

Required:

Construct a cost of quality report for year 1 and year 2. (Input all amounts as positive numbers. Round percentage answers to 1 decimal place (i.e., 32.1).)

NUKE-IT-NOW CORPORATION Cost of Quality Report Year 1 % Year 2 % Sales revenue Prevention: Total prevention costs Appraisal: Internal failure: Total internal failure costs External failure: Total external failure costs Total costs of quality