Management of Ellen Software Services (ESS) has recently implemented a TQM program to eliminate a serous level of "program bugs" that plagued its recent product releases. The following activities and their costs were taken from ESS's records. The data are for 2019 (the year prior to the TQM program) and 2021 (the year after the start of the TQM program). 2019 2021 100,000 Design documentation standards development Documentation of customer training process Documentation of changes to software Customer training Software testing - Customer site Software - testing - pre-release Telephone "on-line" customer problem support Software corrections and redesign Field "trouble shooting" for customer support Costs of Contract cancellations Revenues lost due to delivery date delays Training for systems designers/programmers Training for sales staff 0 0 5,000 100,000 130,000 50,000 90,000 50,000 140,000 180,000 0 100,000 10,000 20,000 20,000 130,000 80,000 140,000 60,000 20,000 80,000 30,000 120,000 250,000 80,000 Requirements: 1. Categorize the costs of quality for both years. 2. Evaluate the two years. Develop a scenario to explain the major differences in costs between the two years. In other words, what happened? 3. If 2019 showed an operating loss and 2021 showed a small operating profit, would this change your scenario in question no. 2 or confirm it? Explain.

please dont provide answer in image format thank you   Overhead costs to fabricate Fake News (FNs) include polling research and an annual retainer to a consortium of Big-Wigs. The polling research is budgeted at $75 per DLH (and each FN should take 15 DLH) while the retainer is budgeted at $100,000 per year. You had expected to fabricate 200 FNs during 2021. Actual results for 2021 were: 210 FNs fabricated $230,000 spent on polling research $105,000 spent on the Big-Wig retainer Calculate variable and fixed overhead spending variances, efficiency, and production volume variances. How much will COGS change, and in what direction, when these variances are closed out?

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