PART B

3a.	Percentage change in total COQ as a percentage of sales, from 2019 to 2020	%	$
3b.	Total COQ in 2020 expressed as a percentage of 2019 sales dollars	%	$
3c.	Percentage change in total prevention costs, 2019 to 2020	%	$
3d.	Percentage change in total appraisal costs, 2019 to 2020	%	$
3e.	Percentage change in total internal failure costs, 2019 to 2020	%	$
3f.	Percentage change in total external filure costs, 2019 to 2020	%	$

Required information [The following information applies to the questions displayed below.] Acme Materials Company manufactures and sells synthetic coatings that can withstand high temperatures. Its primary customers are aviation manufacturers and maintenance companies. The following table contains financial information pertaining to cost of quality (COQ) in 2019 and 2020 (in thousands of dollars): Req 1 and 2 Req3 Classify the cost items in the table into cost of quality (COD) categories Calculate the ratio of each COQ category to revenue of the 2 years. Enter amounts in thousands, not in whole dollar Round your "Percentage' answers to 2 decimal places.) 2019 2020 $16,200 $20,200 320 62 162 127 270 22 520 320 720 470 152 12 62 2019 2020 Amount of Sales Amount Sales Materials inspection In-process (production) inspection Finished product inspection Preventive equipment maintenance Scrap (net) Warranty repairs Product design engineering Vendor certification Direct costs of returned goods Training of factory workers Product testing-equipment maintenance Product testing labor Field repairs Rework before shipment Product liability settlement Emergency repair and maintenance of Sales Cost of quality Prevention costs 230 NNNNNNN 260 380 Total prevention costs Appraisal costs Required: 1. Classify the cost items in the table into cost-of-quality (COQ) categories. 2. Calculate the ratio of each COQ category to revenues in each of the 2 years. - 3. Calculate the percentage change in each COQ category and total COQ and con- Total appraisal costs a. Percentage change in total COQ as a percentage of sales, from 2019 to 2020; Internal failure costs: b. Total COQ in 2020 expressed as a percentage of 2019 sales dollars, c. Percentage change in total prevention costs, 2019 to 2020; d. Percentage change in total appraisal costs, 2019 to 2020; e. Percentage change in total internal failure costs, 2019 to 2020; f. Percentage change in total external failure costs, 2019 to 2020. Total internal cos HHH Total external failure costs Total cost of quality (COQ)