The following are financial information of Joe Ltd, relating to quality, for the financial year ended 31 December 2016 and 2017: 2017 $'000 10 100 90 390 2016 $'000 30 100 240 300 300 500 280 20 50 410 500 230 Supplier evaluation Product testing equipment Quality training Scrap Warranty repairs Cost of returned goods Rework costs Preventive maintenance Incoming inspections Design engineering Breakdown maintenance Product testing labour Customer support Product liability costs Maintenance engineers' salaries Sales 320 15 90 320 150 70 250 200 25,800 500 220 23,650 Required: Prepare a comparative Cost of Quality Report for the two financial years 2016 and 2017 based on the data above and include notes on any items that you think should not be in the report. (b) Comment on the trends in the cost of quality between 2016 and 2017