13.4 Cost of Quality Report

A quality control activity analysis indicated the following four activity costs of a hotel:

Line Item Description	Amount
Inspecting cleanliness of rooms	$76,000
Processing lost customer reservations	38,000
Reworking incorrectly prepared room service meals	152,000
Employee training	114,000
Total	$380,000

Sales are $3,800,000. Prepare a cost of quality report. Round percent of sales to one decimal place.

Quality Cost Classification	Quality Cost	Percent of Total Quality Cost	Percent of Total Sales
Prevention	?	?	?
Appraisal	?	?	?
Internal failure	?	?	?
External failure	?	?	?
Total	?	?	Total?