San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May.
Training of quality-control inspectors .............................................................................. $21,000
Tests of instruments before sale ......................................................................................... 30,000
Inspection of electrical components purchased from outside suppliers ............................. 12,000
Costs of rework on faulty instruments ................................................................................. 9,000
Replacement of instruments already sold, which were still covered by warranty ............. 16,500
Costs of defective parts that cannot be salvaged ................................................................ 6,100
Required:
Prepare a quality-cost report similar to the report shown in Exhibit 12-8?