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Abernathy, Inc., produces two different generators and is concerned about their quality. The company has identified the following quality activities and costs associated with the

Abernathy, Inc., produces two different generators and is concerned about their quality. The company has identified the following quality activities and costs associated with the two products:

Generator A Generator B
Units produced 160,100 341,200
Warranty work (units) 1,750 790
Scrapped units (number) 3,390 860
Inspection (hours) 3,400 1,670
Quality training (hours) 86 86
Activities:
Performing warranty work $800,100
Scrapping units 599,250
Inspecting 329,550
Quality training 86,344

Required:

1. Calculate the quality cost per unit for each product, and break this unit cost into quality cost categories. If required, round your answers to the nearest cent.

Generator A Generator B
Unit cost $ $

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