Evaluate the cost-effectiveness of Toyota's investment in AI-driven quality control for manufacturing using process costing.

Requirements:

Identify fixed costs associated with implementing AI in quality control.

Determine variable costs per unit inspected using process costing.

Estimate the total cost per quality control system using process costing.

Analyze the reduction in defects and associated cost savings.

Recommend strategies to optimize cost efficiency in manufacturing quality control.

Cost Components for Quality Control:

Cost Type	Annual Amount ($) per Year
Fixed Costs	200,000,000
Variable Costs per Unit	5
Total Units Inspected per Year	10,000,000