5. Analyze the cost data in the Excel workbook C08Data.xlsx for the Costcutin Co. What percent of sales are represented by each category of cost? What are the implications of these data for management?

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Costcutin Co. } \\ \hline & & Product & \\ \hline & A & B & C \\ \hline Total sales & $1,537,280 & $933,600 & $1,397,120 \\ \hline \multicolumn{4}{|l|}{ Total quality costs } \\ \hline as % of sales & 21% & 18% & 12% \\ \hline External failure & 30% & 19% & 10% \\ \hline Internal failure & 55% & 31% & 28% \\ \hline Appraisal & 11% & 39% & 36% \\ \hline Prevention & 4% & 11% & 26% \\ \hline (Bold figures represent & centages of & ality costs b & y product.) \\ \hline \end{tabular}