Cost of Quality Report

This year, Finn Corporation implemented programs designed to assess the costs of quality for the company. However, the company recently suffered a data loss, and some of its records have been either partially or completely erased. The accounting intern for Finn Corporation has located a copy of a recent cost of quality report, shown as follows, but the quality activity analysis used to create the report has been lost.

Finn Corporation Cost of Quality Report
Quality Cost Classification	Quality Cost	Percent of Total Quality Cost	Percent of Total Sales
Prevention	$184,080	59%	14.2%
Appraisal	46,800	15	3.6
Internal failure	43,680	14	3.4
External failure	37,440	12	2.9
Totals	$312,000	100%	24.0%

Quality Activity Analysis

As mentioned on the Cost of Quality Report, Finn Corporation recently suffered a data loss, and some of its records have been lost. After reviewing the Cost of Quality Report, recreate the quality activity analysis in the following table from which the cost of quality report was created.

Quality Control Activities	Activity Cost
Rework	$
Inspecting incoming raw materials	$
Warranty work	$
Process improvement effort	$
Total activity cost	$312,000