Quality costs The accounting system for Dolment Co. reflected the following quality costs for Year 1 and Year 2:

	Year 1	Year 2
Customer refunds for poor product quality	$31,080	$29,000
Fitting machines for mistake-proof operations	7,896	11,800
Supply chain management activities	7,560	10,000
Waste disposal	36,960	36,000
Quality training	21,840	30,000
Litigation claims for product defects	68,040	64,000

a. Which of these are costs of compliance, and which are costs of noncompliance? b. Calculate the percentage change in each cost and for each category. Note: Round each percentage change to the nearest whole percentage. Note: Indicate a decrease with a negative sign.

		Year 1	Year 2	Percentage Change
Customer refunds for poor product quality		$31,080	$29,000	Answer
Fitting machines for mistake-proof operations		7,896	11,800	Answer
Supply chain management activities		7,560	10,000	Answer
Waste disposal		36,960	36,000	Answer
Quality training		21,840	30,000	Answer
Litigation claims for product defects		68,040	64,000	Answer
Compliance cost category				Answer
Noncompliance cost category				Answer

Please answer all parts of the question.