Requirement 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. Begin by calculating the ratio of each COQ category to revenues and to total quality costs for 6/30/2019, then 12/31/2019. (Round your answers to the nearest whole percentage. Total quality costs as a percentage of revenues may not match the sum of each category's percentage due to rounding) Corwin, Inc, produces cell phone equipment. Stephanie Westerly, Corwin's president, implemented a quality-improvement program that has now been in operation for 2 years. The cost report shown here has recently been issued. (Click the icon to view the cost report) Read the requirements. Data table Requirements 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. 2. Based on the results of requirement 1 , would you conclude that Corwin's quality program has been successful? Prepare a short report to present your case. 3. Based on the 2018 survey, Stephanie Westerly believed that Corwin had to improve product quality. In making her case to Corwin management, how might Westerly have estimated the opportunity cost of not implementing the quality-improvement program? Total prevention costs \begin{tabular}{lll} \hline 559 & 766 & 627 \\ \hline \end{tabular} Appraisal costs Incoming inspections \begin{tabular}{rrrr} 104 & 133 & 93 & 56 \\ 334 & 334 & 303 & 199 \\ \hline 438 & 467 & 396 & 255 \\ \hline \end{tabular} Internal failure costs Rework Scrap Total internal failure costs 232123355 170 111 External failure costs Warranty repairs Customer returns Total external failure costs Total quality costs Total revenues