recently been issued.

$($Click the icon to view the cost report.$)$

Read the requirements.

Requirement $1.$ For each period, calculate the ra

Begin by calculating the ratio of each COQ categ

percentage of revenues may not match the sum

Requirements

For each period, calculate the ratio of each COQ category to revenues and to

total quality costs.

Based on the results of requirement $1,$ would you conclude that Haywood's

quality program has been successful? Prepare a short report to present your

case.

Based on the $2018$ survey, Susan Wellington believed that Haywood had to

improve product quality. In making her case to Haywood management, how

might Wellington have estimated the opportunity cost of not implementing

the quality$-$improvement program?

Requirement $1.$ For each period, calculate the ratio of each COQ category to revenues and to total quality costs.

percentage of revenues may not match the sum of each category's percentage due to rounding.$)$

Requirements

$6/30/2019($in thousands$)$

Actual revenues quality costs

Prevention costs

Machine maintenance

S $450$

Supplier training

Design reviews

Total prevention costs

Appraisal costs

Incoming inspections

Final testing

Total appraisal costs

Internal failure costs

Total internal failure costs

External failure costs

Warranty repairs

Customer returns

Total external failure costs

Total quality costs

For each period, calculate the ratio of each COQ category to revenues and to

total quality costs.

Based on the results of requirement $1,$ would you conclude that Haywood's

quality program has been successful? Prepare a short report to present your

case.

Based on the $2018$ survey, Susan Wellington believed that Haywood had to

improve product quality. In making her case to Haywood management, how

might Wellington have estimated the opportunity cost of not implementing

the quality$-$improvement program?