this is all one question. please help me in understanding this practice question.
the bar graph should show the distribution of the various quality costs by category based on the results
Yedder Enterprises was a pioneer in designing and producing precision surgical lasers. Yedder's product was brilliantly designed, but the manufacturing process was neglected by management; consequently, quality problems have been chronic. When customers complained about defective units, Yedder would simply send out a repair person or replace the defective unit with a new one. Recently, several competitors have come out with similar products without Yedder's quality problems, and Yedder's sales have consequently declined. To remedy the situation, Yedder embarked on an intensive campaign to strengthen its quality control at the beginning ofthe current year. These efforts met with some success the downward slide in sales was reversed, and sales grew from $95 million last year to $100 million this year. To help monitor the company's progress, costs relating to quality and quality control were compiled for last year and for the first full year of the quality campaign this year. The costs, which do not include the lost sales due to a reputation for poor quality, appear below: Costs 1 in thousands) Last Year This Year Product recalls $3,500 3 600 Systems development 120 68!] Inspection 1,700 2,770 Net cash of scrap 800 1,300 Supplies used in testing 30 40 Warranty repairs 3,300 2,800 Rework labour 1,400 1,600 Statistical process control 0 270 Customer returns of defective goods 3,200 200 Cost of testing equipment 270 390 Quality engineering 1,080 1,650 Downtime due to quality problems 600 1,100 Quality Cost Report (in thousands of dollars) Last Year This Year Amount Percent Amount Percent Prevention costs: % % Total prevention cost 0 0.00 0 0.00 Appraisal costs: Total appraisal cost 0 0.00 0 0.00 Internal failure costs: Total internal failure cost 0 0.00 0 0.00 External failure costs: Total external failure cost 0.00 0 0.00 Total quality cost $ O % $ 0 %Prevention - Quality Costs (in thousands) Last year 18000 16000 Appraisal - Last year 14000 13400 12000 Internal 10000 failure - Last year 9800 8000 External 6000 failure - Last year 5800 4000 Prevention - 3200 This year 2600 2000 Appraisal - 1200 This year Last Year This year Internal failure - This year reseto Prevention - Quality Costs as a Percentage of Sales Last year 18.0% 16.0% Appraisal - Last year 14.0% 13.4% 12.0% Internal failure - Last 10.0% year 9.8% 8.0% External failure - Last 6.0% year 5.8% 4.0% Prevention - 3.2% This year 2.6% 2.0% Appraisal - 1.2% This year Last Year This year Internal failure - This year reset