Required Information [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 avlation manufacturers and maintenance companies. The following table contains financial Information pertaining to cost of quality (COQ) In 2019 and 2020 (In thousands of dollars): 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 $15,900 $19,900 290 59 159 124 240 69 19 59 490 290 690 440 149 260 21 59 265 79 39 139 59 59 2ee 89 69 39 230 199 350 59 190 74 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 com 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 fallure costs, 2019 to 2020; f. Percentage change in total external failure costs, 2019 to 2020