SKE Corporation manufactures large kitchen appliances. The following represents financial information for two years: Mr$.$ Cheung is also reviewing the quality of various production process. Recently several competitors have introduced similar prototype chips with much higher quality and causing SKE's sales to decline. Mr$.$ Cheung has embarked an intensive campaign to strengthen its quality control at the beginning of $2023.$ The costs relating to quality control were complied for $2021$ and the full year of $2022.$ The related costs are shown below

$\backslash$table$[[,2021,2022$