Three Rivers Inc. provides cable TV and Internet service to the local community. The activities and activity costs of Three Rivers are identified as follows:

$1$

Activities

Activity Cost

$2$

Billing error correction

$$36,000\mathrm{.}00$

$3$

Cable signal testing

$122,400\mathrm{.}00$

$4$

Reinstalling service $($installed incorrectly the first time$)$

$31,000\mathrm{.}00$

$5$

Repairing satellite equipment

$40,800\mathrm{.}00$

$6$

Repairing underground cable connections to the customer

$16,000\mathrm{.}00$

$7$

Replacing old technology cable with higher quality cable

$164,000\mathrm{.}00$

$8$

Replacing old technology signal switches with higher quality switches

$120,000\mathrm{.}00$

$9$

Responding to customer home repair requests

$53,000\mathrm{.}00$

$10$

Training employees

$96,800\mathrm{.}00$

$11$

Total

$$680,000\mathrm{.}00$

b$.$ Prepare a cost of quality report. Assume that sales are $$2,000,000.$ Round percentages to one decimal place.$*$

c$.$ Prepare a value$-$added$/$non$-$value$-$added analysis.$*$