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 aviation manufacturers and maintenance companies. The following table contains financial information pertaining to cost of quality (COQ) in 2022 and 2023 (in thousands of dollars): 2023 2022 Sales $ 16,300 $ 20,300 Materials inspection In-process (production) inspection Finished product inspection Preventive equipment maintenance Scrap (net) Warranty repairs 330 63 163 128 280 73 23 63 530 330 730 480 Product design engineering 153 300 Vendor certification 13 63 Direct costs of returned goods 305 83 Training of factory workers 43 143 Product testing-equipment maintenance 63 63 Product testing labor 240 93 Field repairs 73 43 Rework before shipment 270 203 Product-liability settlement 390 63 Emergency repair and maintenance 230 78 Calculate the percentage change in each COQ category and total COQ and comment on the results: (Round your answers to 2 decimal places.) 3a. Percentage change in total COQ as a percentage of sales, from 2022 to 2023 3b. Total COQ in 2023 expressed as a percentage of 2022 sales dollars % % 3c. Percentage change in total prevention costs, 2022 to 2023 % 3d. Percentage change in total appraisal costs, 2022 to 2023 3e. Percentage change in total internal failure costs, 2022 to 2023 3f. Percentage change in total external failure costs, 2022 to 2023 % % % < Req 1 and 2 Req 3 >