Which of the following statements regarding cost-of-quality (COQ) reporting is correct? a. Total cost of quality (COQ) consists of conformance costs plus nonconformance costs. b. Total cost of quality...

Which of the following statements regarding cost-of-quality (COQ) reporting is correct? a. Total cost of quality (COQ) consists of conformance costs plus nonconformance costs. b. Total cost of quality (COQ) consists of conformance costs plus appraisal costs. c. A typical COQ report includes out-of-pocket costs, but not opportunity costs. d. The focus of reporting is the production segment of the internal value chain.