Preparing a cost$-$of$-$quality report The following information shows last year's quality$-$related

costs for the Madrigal Company:

Management Accounting, $7$e by Atkinson, Kaplan, Matsumura, Young

Total sales for the year were $$120$ million.

Required

$($a$)$ Prepare a cost$-$of$-$quality report grouping costs into prevention, appraisal, internal failure,

and external failure. Also show costs as a percent of sales.

$($b$)$ Interpret the data and make recommendations to Madrigal's management.