1. 
   

   Evans Company had total sales of $3,800,000 for fiscal 20x5. The costs of quality-related activities are given below.

   Returns/allowances	$190,000
   Design changes	228,000
   Prototype inspection	11,400
   Downtime	152,000
   Quality circles	7,600
   Packaging inspection	15,200
   Field testing	7,600
   Complaint adjustment	209,000

   Required:

   1. Prepare a quality cost report, classifying costs by category and expressing each category as a percentage of sales. Round percentages to one decimal place, when rounding is required. For example, 5.78% would be entered as "5.8".

   Evans Company
   Quality Cost Report
   For the Year Ended 20x5
   	Quality Costs	Total	Percentage of Sales
   Prevention costs:
   	$
   		$	%
   Appraisal costs:
   	$
   Internal failure costs:
   	$
   External failure costs:
   	$
   Total quality costs		$	%