Problem $1/-/$U $($Algo$)$ Cost$-$ot$-$Gual$$ty $($CUG$)$ Analysis; Nont$$nancial Pertormance Measures $[$LU $1/-$b$,1/-6][$The following information applies to the questions displayed below.$]$

Acme Materials Company manufactures and sells synthetic coatings that can withstand high temperatures. Its primary customers are aviation manufacturers and maintenance companies. The following table contains financial information pertaining to cost of quality $($COQ$)$ in $2022$ and $2023($in thousands of dollars$)$:

Sales

Materials inspection

In$-$process $($production$)$ inspection

Finished product inspection

Preventive equipment maintenance

Scrap $($net$)$

Warranty repairs

Product design engineering

Vendor certification

Direct costs of returned goods

Training of factory workers

Product testing$-$equipment maintenance

Product testing labor

Field repairs

Rework before shipment

Product$-$liability settlement

Emergency repair and maintenance

$\backslash$table$[[2022,2023],[$$$15,600,$$$19,600$