Garden Company makes garden rakes. Recent customer surveys indicate customer satisfaction with Garden Companys rakes has declined substantially due to lower quality rakes. Customer complaints include splinters from the wood handles and the rake prongs are not staying attached to the handles. The inspection did not catch this bolt defect and defective units were sold to customers. The following relates to Garden Companys quality costs

a. Calculate the Cost of Quality (COQ) for Garden Company and classify quality costs as Prevention, Appraisal, Internal Failure, External Failure and Total Cost of Quality.

b. Based on your analysis what is the biggest issue or concern with the quality program at Garden Company?

*Please help with this problem. Can you please show your work so I can understand the answer. Thank you!!**

Units produced and sold Sales price per unit % units reworked % of units returned by customers % of units inspected Cost of rework units Cost of returns Inspection costs Amount / Rate 50,000 $7.00 5.0% 4.0% 60% $3.00 per unit $5.00 per unit $.50 per unit