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 0 % Fitting machines for mistake-proof operations 7,896 11,800 0 % Supply chain management activities 7,560 10,000 0 % Waste disposal 36,960 36,000 0 % Quality training 21,840 30,000 0 % Litigation claims for product defects 68,040 64,000 0 % Compliance cost category 0 % Noncompliance cost category 0 % Please answer all parts of the