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[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 (COO) in 2022 and 2023 (in thousands of dollars) 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 2022 $16.700 370 167 320 27 570 770 157 17 345 47 67 280 77 2023 $ 20,700 67 132 77 67 370 520 340 67 87 147 67 97 47 207 67 82 310 430 270 Award: 20.00 points 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 comment on the results a. Percentage change in total COQ as a percentage of sales, from 2022 to 2023 b. Total COQ in 2023 expressed as a percentage of 2022 sales dollars: c. Percentage change in total prevention costs, 2022 to 2023, d. Percentage change in total appraisal costs, 2022 to 2023 e. Percentage change in total internal failure costs, 2022 to 2023 1. Percentage change in total external failure costs, 2022 to 2023 Complete this question by entering your answers in the tabs below. Req 1 and 2 Req3 Classify the cost items in the table into cost-of-quality (COO) categories. Calculate the ratio of each COQ category to revenues in each of the 2 years. (Enter amounts in thousands, not in whole dollar. Round your "Percentage" answers to 2 decimal places.) 2022 % of Sales Amount 2023 % of Sales Amount Cost of quality Prevention costs Total prevention costs Appraisal costs: % % Total appraisal costs Internal failure costs: % % Total internal failure costs External failure costs: % Total extemal failure costs Total cost of quality (COD) % % % % Reg 1 and 2 Reg 3 Complete this question by entering your answers in the tabs below. Reg 1 and 2 Reg 3 Calculate the percentage change in each COQ category and total COQ and comment on the results: (Round your answers to 2 decimal places.) %. % % 3a. Porcentage change in total COQ as a percentage of sales, from 2022 to 2023 36. Total CoQ in 2023 expressed as a percentage of 2022 sales dollars 30. Percentage change in total prevention costs, 2022 to 2023 3d. Percentage change in total appraisal costs, 2022 to 2023 3e. Porcentage change in total internal failure costs, 2022 to 2023 31. Percentage change in total external failure costs, 2022 to 2023 % % % Reg 1 and 2 Reg 3 >