Setiajaya Sdn Bhd produces a popular brand of Television that is backed by a three-year warranty. In the year 2018, Setiajaya began implementing a total quality management program that has resulted in significant changes in its cost of quality. Listed below is Setiajaya's financial information relating to sales and quality for the past two years. 2018 2019 Sales revenue RM500.000 RM500,000 Warranty expense 23,000 19,500 Product design 8,000 16.000 Scrap 3.000 2.200 Process reengineering 9.000 13.000 Raw materials inspections 5,800 3,300 Product liability claims 8,000 9.500 Rework 4,100 3.800 Returns resulting from defects 8,000 5.500 Supplier certification costs 1.500 3,500 Preventive maintenance on equipment 2.300 3.600 Final inspection costs 11,000 8,000 Employee quality training 2.200 5,000 Equipment breakdown repair costs 9.500 4,000 Estimate of lost sales due to quality problems 11,000 11,000 Required: a. Prepare a cost of quality report for Setiajaya covering the years 2018 and 2019. Your report should divide the above costs into the four categories of quality costs and include total dollar (RM) amounts for each category. b. How have the total amount and the proportion of prevention and external failure costs from total quality costs changed over the two years? What are some possible explanations for these changes? c. At Setiajaya, preventive maintenance has a direct effect on the repair costs associated with equipment breakdowns. Did the decrease in repair costs justify the increase in maintenance costs? Explain