Ivanov, Inc., produces two different generators and is concerned about their quality. The company has identified the following quality activities and costs associated with the two products:

	Generator A	Generator B
Units produced	168,000	344,100
Warranty work (units)	1,760	880
Scrapped units (number)	3,360	790
Inspection (hours)	3,500	1,650
Quality training (hours)	88	88
Activities:
Performing warranty work	$844,800
Scrapping units	622,500
Inspecting	329,600
Quality training	88,704

Required:

1. Calculate the quality cost per unit for each product, and break this unit cost into quality cost categories. If required, round your answers to the nearest cent.

	Generator A	Generator B
Unit cost	$fill in the blank 1	$fill in the blank 2

Which of the two seems to have the lowest quality?

Generator AGenerator BNot enough information is given to answer