Patricia Watson, who is a junior accountant for Suitor Pty Ltd has produced the following cost of quality report for her manager. Suitor Pty Ltd Cost of Quality Report For the year ended 30 June 2020 Internal failure costs: Total cost Percentage of total cost Rework done due to faulty raw materials $2,000 1.746724891 Material disposal due to bad quality $4,500 3.930131004 External failure costs: Warranty claims $32,000 27.94759825 Sales return $35,000 30.56768559 Prevention costs: Quality improvement by using better supplier $40,000 34.93449782 Employee training $500 0.436681223 Appraisal costs: Inspecting faulty products $500 0.436681223 Total cost $114,500 Required Analyse the above Cost of Quality Report and comment on the performance of managing cost of quality