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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 $2022$ and $2023($in thousands of dollars$)$:

$\backslash$table$[[,,],[$Sales$,2022,2023],[$Materials inspection,$$16,900,$$$20,900$