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 acc0untant, Tom Hardee, to gather further information about quality costs for her company. Below is a list of quality-related costs manually prepared by TDm for the years 20X1 and 20x2. 20X1 20x2 Customer Returns $3,000 $3,000 Handling Customer Complaints $6,000 55,000 Inspection of WIP $20,000 $10,000 Machines Repair Product Recalls Quality Training Raw Materials Inspection Rework Scrap Processing Technical Training 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 20X1 and ZGXZ. Include proportions of the major quality cost categories as a percentage of sales. [6 marks)