Walton Company has measured its quality costs for the past two years. After the company gathers its quality cost data, it summarizes those costs using the four categories shown below:

		Last Year			This Year
Prevention costs		$	357,000		$	650,000
Appraisal costs		$	445,000		$	545,000
Internal failure costs		$	790,000		$	500,000
External failure costs		$	1,100,000		$	680,000

Required: 1. Calculate the total cost of quality last year and this year.

2. For last year, calculate the cost in each of the four categories as a percent of the total cost of quality. (Round your answers to 1 decimal place.)

3. For this year, calculate the cost in each of the four categories as a percent of the total cost of quality. (Round your answers to 1 decimal place.)

4-a. Calculate the change in total cost of quality over the two-year period.