Problem $896006$:

Do not include anything other than numbers in your responses. For example, do not include comma or dollar sign in your numbers. As a rule of thumb, keep $2$ decimal places for larger numbers and $3$ decimal places for smaller numbers less than $1.$

Backwoods American, Inc., produces expensive water$-$repellent, down$-$filled parkas. The company implemented a total quality$-$management program in $2016.$ Following are quality$-$related accounting data that have been accumulated for the three$-$year period after the program$$s start. Numbers in each category are for $2017$ until $2019,$ from left to right. For example, the prevention cost in $2017$ is $28\mathrm{.}3$ and prevention cost in $2019$ is $50\mathrm{.}0.$

Year $201720182019$

Quality Costs $(000$s$)$

Prevention $28\mathrm{.}342\mathrm{.}650\mathrm{.}0$

Appraisal $30\mathrm{.}624\mathrm{.}119\mathrm{.}6$

Internal failure $51\mathrm{.}435\mathrm{.}933\mathrm{.}1$

External failure $105\mathrm{.}291\mathrm{.}365\mathrm{.}2$

Accounting Measures $(000$s$)$

Sales $2,705\mathrm{.}32,310\mathrm{.}22,880\mathrm{.}7$

Manufac. cost $424\mathrm{.}7436\mathrm{.}1435\mathrm{.}5$

Compute the company$$s total failure costs as a percentage of total quality costs for each of the five years. Does there appear to be a trend to this result? If so$,$ speculate on what might have caused the trend.

Also Compute quality$-$sales indices and quality$-$cost indices for each of the five years. Is it possible to assess the effectiveness of the company$$s quality$-$management program from these index values?

You are just reporting the total failure costs as a percentage of total quality costs for each of the three years and quality indices as requested below.

Always keep two decimal places. Report $81\mathrm{.}36$ percent as $81\mathrm{.}36$ and not $0\mathrm{.}8136.$

Use two decimal places in your calculations.

Year $201720182019$

Failure Cost

Quality$-$Sales Index

Quality$-$Cost Index