Windy Kitchen is a manufacturer of baked beans. Kim Gordon is the CEO of Windy Kitchen and a strong believer in continuous quality improvement. Recently, Kim asked her management accountant, Tom Hardee, to gather further information about quality costs for her company. Below is a list of quality-related costs manually prepared by Tom for the years 20341 and 20x2. 20x1 20x2 Customer Returns $3,000 Handling Customer COmplaints 56,000 Inspection oleP $20,000 MachinesRepair $15,000 Product Recalls 52,000 QualityTraining $10,000 Raw Materials Inspection $20,000 Rework $15,000 Scrap Processing $30,000 Technical Training $50,000 Total $172,000 $157,500 Sales revenue for Windy Kitchen was $500,000 in 20X1 and $550,000 in 20x2. Required: {11 marks in total] (a) Prepare a combined cost of quality report for Windy Kitchen for both 20K1 and ZGXZ. Include proportions of the major quality cost categories as a percentage of sales. [6 marks) (b) When Kim, the CEO, receives the cost of quality report from you, she is amazed and says, "Why haven't I been able to access this information from our accounting systems before?\" Explain to Kim why she may not have been able to easily extract this information from the company's accounting system? [2 marks] (c) Kim is very happy that the total cost of quality has decreased from $172,000 to $15?,500. She believes that the company is moving in the right direction. Analyse and assess Windy Kitchen's quality improvement progresa with resoect to the cost of quality information you have calculated in part (a). Do you agree with Kim that the company is "moving in the right direction\" on quality costs? (3 marks]