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please assist Acme Materials Company manufactures and sells synthetic coatings that can withstand high temperatures. Its primary customers are aviation manufacturers and maintenance companies. The

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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 nancial information pertaining to cost of quality {C00} in 2019 and 2020 {in thousands of dollars}: 2919 2929 Sales $16,599 $23,599 Materials inspection 359 65 In-process {production} inspection 165 139 Finished product inspection 399 75 Preventive equipment maintenance 25 65 Scrap [net] 559 359 Warranty repairs "59 599 Product design engineering 155 329 Vendor certification 15 65 Direct costs of returned goods 325 65 Training of factory workers 45 145 Product testingequipment maintenance 65 65 Product testing labor 269 95 Field repairs T5 45 Rework before shipment 299 295 Product-liability settlement 419 65 Emergency repair and maintenance 259 39 [ Required: 1. Classify the cost items in the table into cost-of-quality {COO} categories. 2. Calculate the ratio of each COO category to revenues in each of the 2 years. 3. Calculate the percentage change in each COG category and total C00 and comment on the results: a. Percentage change in total COD as a percentage of sales, from 2019 to 2020; b. Total C00 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

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