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Wuuston Help Harper, Inc., produces cell phone equipment. Karen Bentley, Harper's president, implemented a quality-improvement program that has now been in operation for 2 years.

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Wuuston Help Harper, Inc., produces cell phone equipment. Karen Bentley, Harper's president, implemented a quality-improvement program that has now been in operation for 2 years. The cost report shown here has recently been issued m (Click the icon to view the cost report) Read the requirements Requirement 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs Begin by calculating the ratio of each COQ category to revenues and to total quality costs for 6/30/2016, then 12/31/2016. (Round your answers to the nearest whole percentage. Total quality costs as a percentage of revenues may not match the sum of each category's percentage due to rounding) 6/30/2016 (in thousands) % of % of total Actual revenues quality costs Prevention costs Machine maintenance $ 540 Supplier training Design reviews 14 90 Enter any number in the edit fields and then click Check Answer 7 parts remaining Clear All Check Answer Semi-Annual COQ Report, Harper, Inc. (in thousands) 6/30/2016 12/31/2016 6/30/2017 12/31/2017 Prevention costs Machine maintenance $ 540 $ 540 $ 490 $ 290 14 104 52 42 90 219 210 200 644 863 752 532 Supplier training Design reviews Total prevention costs Appraisal costs Incoming inspections Final testing Total appraisal costs Internal failure costs 133 90 107 333 333 61 201 296 440 466 386 262 Print Done i Data Table 333 333 296 201 Final testing Total appraisal costs Internal failure costs 440 466 386 262 Rework 239 116 S 200 117 175 69 132 64 371 317 244 180 Scrap Total internal failure costs External failure costs Warranty repairs Customer returns 82 82 182 584 70 546 260 193 Total external failure costs 766 628 342 263 $ 2,221 $ 2,274 $ Total quality costs Total revenues 1.724 $ 1,237 $ 8,290 $ 9,170 $ 9,420 $ 9,010 g the ratio of each quality costs as a your ) 1. For each period, calculate the ratio of each COQ category to revenues and to total quality costs. 2. Based on the results of requirement 1, would you conclude that Harper's quality program has been successful? Prepare a short report to present your case. 3. Based on the 2015 survey, Karen Bentley believed that Harper had to improve product quality. In making her case to Harper management, how might Bentley have estimated the opportunity cost of not implementing the quality-improvement program? tenance ng Print Done

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