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 2019 and 2020 (in thousands of dollars): 2019 2020 Sales $ 16,600 $ 20,600 Materials inspection 360 66 In-process (production) inspection 166 131 Finished product inspection 310 76 Preventive equipment maintenance 26 66 Scrap (net) 560 360 Warranty repairs 760 510 Product design engineering 156 330 Vendor certification 16 66 Direct costs of returned goods 335 86 Training of factory workers 46 146 Product testingequipment maintenance 66 66 Product testing labor 270 96 Field repairs 76 46 Rework before shipment 300 206 Product-liability settlement 420 66 Emergency repair and maintenance 260 81 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 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 failure costs, 2019 to 2020; f. Percentage change in total external failure costs, 2019 to 2020.