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		$	324,900		$	604,500
Appraisal costs		$	440,600		$	517,800
Internal failure costs		$	734,700		$	450,000
External failure costs		$	1,023,000		$	727,600

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 percentage 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 percentage answers to 1 decimal place.)

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