Walton Company measured its quality costs for the past two years and summarized those costs using the four categories shown below:

Last Year This Year

Prevention costs $ $349,900$ $ $617,500$

Appraisal costs $ $449,500$ $ $523,200$

Internal failure costs $ $805,800$ $ $520,000$

External failure costs $ $1,111,000$ $ $673,200$

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.

$3.$ For this year, calculate the cost in each of the four categories as a percent of the total cost of quality.

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

$4-$b$.$ Is performance trending in a favorable or unfavorable direction?