Question 1 (20 points) VENTURA MANUFACTURING COMPANY PRODUCES AND SELLS PRODUCT AQUA' AND THE FOLLOWING TABLE PRESENTS INFORMATION PERTAINING TO QUALITY OVER 2 YEARS: Item S Year 1 S Year 2 Warranty Repairs 900,000 400,000 Systems Development 270,000 400,000 Quality training 130,000 210,000 Inspection 560,000 600,000 Net cost of scrap 750,000 900,000 Warranty replacements 2,300,100 870,000 Rework labour and overhead 810,000 1,430,000 Reliability testing 420,000 580,000 Supervision of prevention activities 40,000 70,000 Supervision of testing and inspection 80,000 120,000 Allowances 630,000 130,000 Downtime due to defects in quality 100,000 170,000 Depreciation of test equipment 140,000 200,000 Quality improvement projects 210,000 320,000 Cosi servicing 1.320, 600. Disposal of defective products 340,000 500,000 Revenues 50,000,000 50.000.000 Required: 1. Classify the cost items according to quality costs 2. Calculate the ratio of each category to revenues 3. Comment on the results. 4. Write in your own words the steps in details that you have done to reach your final answers