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Sinar Mentari Sdn Bhd produces a popular brand of air conditioners that is backed by a five-year warranty. In the year 2018. Sinar Mentari began implementing a total quality management program that has resulted in significant changes in its cost of quality. Listed below is Sinar Mentari's financial information relating to sales and quality for the past two years. 2018 2019 Sales revenue RM500,000 RM500.000 Warranty expense Product design 23.000 19,500 6,000 16,000 3,000 2.200 Scrap Process reengineering Raw materials inspections 9,000 13,000 5,800 3,300 Product liability claims 6,000 9.500 Rework 4,100 3.800 8,000 Returns resulting from defects Supplier certification costs 5.500 1.500 3.500 2.300 3.600 11.000 8.000 2,200 Preventive maintenance on equipment Final inspection costs Employee quality training Equipment breakdown repair costs Estimate of lost sales due to quality problems Required: 5,000 9.500 4.000 11.000 11,000 umy LIUS 6,000 9,500 Rework 4,100 3,800 Returns resulting from defects Supplier certification costs 8,000 5,500 1,500 3,500 Preventive maintenance on equipment 2.300 3,600 Final inspection costs 11,000 8,000 2.200 5,000 Employee quality training Equipment breakdown repair costs Estimate of lost sales due to quality problems 9.500 4.000 11,000 11,000 Required: a. Prepare a cost of quality report for Sinar Mentari covering the years 2018 and 2019. Your report should divide the above costs into the four categories of quality costs and include total dollar (RM) amounts for each category. (12 Marks) Paragraph