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Cass Company has recorded the following information for the last six months of operations from its cost of quality system: Quarter 1 Quarter 2 Revenue

Cass Company has recorded the following information for the last six months of operations from its cost of quality system:

Quarter 1Quarter 2
Revenue$ 780,000$ 940,000
Costs
Warranty expense$ 15,600$ 14,600
Machine calibration4,2008,160
Customer returns (defects)23,20019,200
Material inspection on receiving dock9,5206,320
Waste19,40015,520
Quality testing equipment19,10012,500
Rework2,6804,450
Inspection before packaging8,0009,700
Training on testing equipment6,6009,800

Required:

Calculate the ratio (percentages) of the prevention, appraisal, internal failure, and external failure costs to sales for Quarter 1 and Quarter 2.

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Quarter 1 Prevention Costs 42500 780000 0054 54 Appraisal Costs 36920 780... blur-text-image

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