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): Calculate the percentage change in each COQ category and total COQ and comment on the results: (Round you decimal places.) \begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{2022} & \multicolumn{2}{|c|}{2023} \\ \hline & Amount & % of Sales & Amount & % of Sales \\ \hline \multicolumn{5}{|l|}{ Cost of quality: } \\ \hline \multicolumn{5}{|l|}{ Prevention costs: } \\ \hline \multicolumn{5}{|c|}{ Preventive equipment maintenance } \\ \hline \multicolumn{5}{|l|}{ Product design engineering } \\ \hline \multicolumn{5}{|l|}{ Vendor certification } \\ \hline \multicolumn{5}{|l|}{ Training of factory workers } \\ \hline \multicolumn{5}{|c|}{ Product testing-equipment maintenance } \\ \hline Total prevention costs & $ & % & $ & % \\ \hline \multicolumn{5}{|l|}{ Appraisal costs: } \\ \hline \multicolumn{5}{|l|}{ Materials inspection } \\ \hline \multicolumn{5}{|c|}{ In-process (production) inspection } \\ \hline \multicolumn{5}{|l|}{ Finished product inspection } \\ \hline \multicolumn{5}{|l|}{ Product testinglabor } \\ \hline F & & & & \\ \hline & & & & \\ \hline Total appraisal costs & $ & % & $ & % \\ \hline \multicolumn{5}{|l|}{ Internal failure costs: } \\ \hline \multicolumn{5}{|l|}{ Scrap (net) } \\ \hline \multicolumn{5}{|l|}{ Rework (before shipment) } \\ \hline \multicolumn{5}{|c|}{ Emergency repairs \& maintenance } \\ \hline Total internal failure costs & $ & % & $ & % \\ \hline \multicolumn{5}{|l|}{ External failure costs: } \\ \hline \multicolumn{5}{|l|}{ Warranty repairs } \\ \hline \multicolumn{5}{|l|}{ Direct costs of returned goods } \\ \hline \multicolumn{5}{|l|}{ Field repairs } \\ \hline \multicolumn{5}{|l|}{ Product-liability settlement } \\ \hline Total external failure costs & 0 & % & 0 & % \\ \hline Total cost of quality (COQ) & $ & % & $ & % \\ \hline \end{tabular} 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 COQ category and total COQ and comment on the results: a. Percentage change in total COQ as a percentage of sales, from 2022 to 2023; b. Total COQ in 2023 expressed as a percentage of 2022 sales dollars; c. Percentage change in total prevention costs, 2022 to 2023; d. Percentage change in total appraisal costs, 2022 to 2023; e. Percentage change in total internal failure costs, 2022 to 2023; f. Percentage change in total external failure costs, 2022 to 2023