shown below.Mercury, Incorporated Quality Cost Report $($in thousands$)$

As they were reviewing the report, Elsoe asked Tran what he now thought of the quality improvement program. Tran replied. $"$I$\text{'}$m relieved that the new quality improvement program hasn't hurt our bonuses, but the program has increased the workload in the Production Department. It is true that customer returns are way down, but the cell phones that were returned by customers to retail outlets were rarely sent back to us for rework."

Required:

$1.$ Expand the company's quality cost report by showing the costs in both years as percentages of both total production cost and total quality cost.

Note: Round your percentage answers to $1$ decimal place $($i$.$e $0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).$ eBook

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multicolumn$\{7\}\{|$c$|\}\{$Mercury$,$ Incorporated$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{7\}\{|$c$|\}\{$Quality Cost Report$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{7\}\{|$c$|\}\{($in thousands$)\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{4\}\{|$c$|\}\{$Last Year$\}$ & $\backslash$multicolumn$\{3\}\{|$c$|\}\{$This Year$\}\backslash \backslash$

$\backslash$hline & Amount & Percentage of Total Production Cost & Percentage of Total Quality Cost & Amount & Percentage of Total Production Cost & Percentage of Total Quality Cost $\backslash \backslash$

$\backslash$hline Prevention costs: & & & & & & $\backslash \backslash$

$\backslash$hline Machine maintenance & $\backslash$$ $340$ & & & $\backslash$$ $140$ & & $\backslash \backslash$

$\backslash$hline Training suppliers & $6$ & & & $10$ & & $\backslash \backslash$

$\backslash$hline Quality circles & $24$ & & & $75$ & & $\backslash \backslash$

$\backslash$hline Total prevention costs & $370$ & $0\mathrm{.}0$ & $0\mathrm{.}0$ & $225$ & $0\mathrm{.}0$ & $0\mathrm{.}0\backslash \backslash$

$\backslash$hline Appraisal costs: & & & & & & $\backslash \backslash$

$\backslash$hline Incoming inspection & $50$ & & & $26$ & & $\backslash \backslash$

$\backslash$hline Final testing & $165$ & & & $82$ & & $\backslash \backslash$

$\backslash$hline Total appraisal costs & $215$ & $0\mathrm{.}0$ & $0\mathrm{.}0$ & $108$ & $0\mathrm{.}0$ & $0\mathrm{.}0\backslash \backslash$

$\backslash$hline Internal failure costs: & & & & & & $\backslash \backslash$

$\backslash$hline Rework & $130$ & & & $64$ & & $\backslash \backslash$

$\backslash$hline Scrap & $68$ & & & $50$ & & $\backslash \backslash$

$\backslash$hline Total internal failure costs & $198$ & $0\mathrm{.}0$ & $0\mathrm{.}0$ & $114$ & $0\mathrm{.}0$ & $0\mathrm{.}0\backslash \backslash$

$\backslash$hline External failure costs: & & & & & & $\backslash \backslash$

$\backslash$hline Warranty repairs & $75$ & & & $36$ & & $\backslash \backslash$

$\backslash$hline Customer returns & $278$ & & & $84$ & & $\backslash \backslash$

$\backslash$hline Total external failure costs & $353$ & $0\mathrm{.}0$ & $0\mathrm{.}0$ & $120$ & $0\mathrm{.}0$ & $0\mathrm{.}0\backslash \backslash$

$\backslash$hline Total quality cost & $\backslash$$ $1,136$ & $0\mathrm{.}0$ & $0\mathrm{.}0$ & $\backslash$$ $567$ & $0\mathrm{.}0$ & $0\mathrm{.}0\backslash \backslash$

$\backslash$hline Total production cost & $\backslash$$ $4,240$ & & & $\backslash$$ $4,640$ & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$