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Norris Company implemented a quality improvement program and tracked the following for the 5 years:

 Quality Costs  Actual Sales  Costs as a Percentage of Sales 20×1$880,000$4,000,00022.00%20×2840,0004,200,00020.0020×3765,0004,500,00017.0020×4700,0005,000,00014.0020×5594,0005,400,00011.00\begin{array}{lccc} & \text { Quality Costs } & \text { Actual Sales } & \text { Costs as a Percentage of Sales } \\ \hline 20 \times 1 & \$ 880,000 & \$ 4,000,000 & 22.00 \% \\ 20 \times 2 & 840,000 & 4,200,000 & 20.00 \\ 20 \times 3 & 765,000 & 4,500,000 & 17.00 \\ 20 \times 4 & 700,000 & 5,000,000 & 14.00 \\ 20 \times 5 & 594,000 & 5,400,000 & 11.00 \end{array}

By cost category as a percentage of sales for the same period of time:

 Prevention  Appraisal  Internal Failure  External Failure 20X11.50%2.50%6.50%11.50%20X22.753.254.0010.0020X33.005.002.756.2520X43.503.502.005.0020X53.752.251.503.50\begin{array}{lcccc} & \text { Prevention } & \text { Appraisal } & \text { Internal Failure } & \text { External Failure } \\ \hline 20 \mathrm{X} 1 & 1.50 \% & 2.50 \% & 6.50 \% & 11.50 \% \\ 20 \mathrm{X} 2 & 2.75 & 3.25 & 4.00 & 10.00 \\ 20 \mathrm{X} 3 & 3.00 & 5.00 & 2.75 & 6.25 \\ 20 \mathrm{X} 4 & 3.50 & 3.50 & 2.00 & 5.00 \\ 20 \mathrm{X} 5 & 3.75 & 2.25 & 1.50 & 3.50 \end{array}

  1. Prepare a bar graph that reveals the trend in quality cost as a percentage of sales (time on the horizontal axis and percentages on the vertical). Comment on the message of the graph.

  2. Prepare a bar graph for each cost category as a percentage of sales. What does this graph tell you?

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Requirement 1

In this requirement, we will prepare a graph that presents the trend of the quality costs over the years.

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