A corporation has two departments that produce two separate product lines. The company has been implementing total quality management over the past year. Revenue and costs of quality for that year are presented below.

Which department is taking a more serious approach to implementing TQM? Base your answer on the following computations:
a. Total costs of quality as a percentage of sales
b. Ratio of costs of conformance to total costs of quality
c. Ratio of costs of nonconformance to total costs of quality
d. Costs of nonconformance as a percentage of sales

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Dept. C Dept. D Totals Annual sales Costs of quality Prevention costs Appraisal costs Internal failure costs External failure costs Totals $9,200,000 1,000,000 $20,200,000 S 186,000 S 24,500 68,000 197,500 60,000 460,000 0,000 136,000 94,000 44,000 310,500 204,000 291,500 204,000 1,010,000