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 $ 16,500 $ 20,500 Materials inspection In-process (production) inspection Finished product inspection Preventive equipment maintenance Scrap (net) Warranty repairs 350 65 165 130 300 75 25 65 550 350 750 500 Product design engineering 155 320 Vendor certification 15 65 Direct costs of returned goods 325 85 Training of factory workers 45 145 Product testing-equipment maintenance 65 65 Product testing labor 260 95 Field repairs 75 45 Rework before shipment 290 205 Product-liability settlement 410 65 Emergency repair and maintenance 250 80