Orborn, Inc., producies cell phone equipment. Karen Robertson, Oaboen's president, Implemented a quality improvement program that has sow been in operiaton fot 2 years. The cost report shawn here has recenthy been lssued (Click the icon to view the cost report.) Read the rochuirnments Requirement 1. For each period, calculate the ratio of each COQ category to revenues and to total qualily costs. Begin by calculating the ratio of each COQ category to revenues and to total quality costs for 6/3012019, then 12131/2019. (Round ywur ansiem to the nearent whale percentage Tolal quality costs as a percentage of revenues may not match the sum of each category's percontage due to rounding) \begin{tabular}{ll} \hline Tncoming inspecilons & 116 \\ Final tosting & 338 \\ Total appraisal costs & 454 \\ \hline \end{tabular} Intemal failure costs Extemal tallue costs Warranty rupaim Total appraisal coster mal fallure costs External failure costs \begin{tabular}{lc} Warranty repairs & 170 \\ Customer returns & 568 \\ \cline { 2 - 3 } Total external falture costs & 738 \\ \cline { 2 - 3 } Tolal quality costs & =2,158 \\ Total revenues & $8,200 \end{tabular} Internal failure costs Requirements 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. 2. Based on the results of requirement 1 , would you conclude that Osborn's quality program has been successful? Prepare a short report to present your case. 3. Based on the 2018 survey, Karen Robertson believed that Osborn had to improve product quality. In making her case to Osborn management, how might Robertson have estimated the opportunity cost of not implementing the quality-improvement program