Problem 17-70 Cost-of-Quality (COD) Analysis; Nonfinancial Performance Measures [LO 17-5, 17-6] [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 (COQ) in 2019 and 2020 (in thousands of dollars): 450 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 2019 2020 $16,000 $20,000 300 60 160 125 250 70 20 60 500 300 700 150 270 10 60 275 80 40 140 60 60 210 90 70 40 240 200 360 60 200 75 Part 1 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 2019 to 2020; b. Total COQ 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. Complete this question by entering your answers in the tabs below. Rag 1 and 2 R3 Classify the cost items in the table into cost-of-quality (0) categories. Calculate the ratio of each co category to revenues in each of the 2 years. (Enter amounts in thousands, not in whole dollar. Round your "Percentage" answers to 2 dedmal places.) 2018 2020 Amount 9 of Sales Amount % of Balec Cost of usity Prevention costs 96 Total prevention costs Appraisal costs: Total appraisal costs Internal allure costs 56 Total Internal fellure costs Etemal allure costs Totsi extemel allure costs Total cost of usity Coc Calculate the percentage change in each COQ category and total COQ and comment on the results: (Round your answers to 2 decimal places.) % % 3a. Percentage change in total COQ as a percentage of sales, from 2019 to 2020 3b. Total COQ in 2020 expressed as a percentage of 2019 sales dollars 3c. Percentage change in total prevention costs, 2019 to 2020 3d. Percentage change in total appraisal costs, 2019 to 2020 3e. Percentage change in total internal failure costs, 2019 to 2020 3f. Percentage change in total external failure costs, 2019 to 2020 %