$7-46$ Preparing a cost$-$of$-$quality report The following data have just been gathered on last year's

quality$-$related costs at the Ideal Company:

Total sales last year were $$75$ million.

Required

$($a$)$ Prepare a cost$-$of$-$quality report grouping costs into prevention, appraisal, internal failure,

and external failure. Also show costs as a percentage of sales.

$($b$)$ Interpret the data and make recommendations to Ideal's management.