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Learner Corp. had total sales of $20,000,000 for the fiscal year ending on December 31, 20X1. Learner's costs of quality are as follows: Recalls $700,000

Learner Corp. had total sales of $20,000,000 for the fiscal year ending on December 31, 20X1. Learner's costs of quality are as follows:

Recalls $700,000 Warranties 500,000 Recruiting 95,000 Reinspection 350,000 Quality training 20,000 Process acceptance 175,000 Field testing 90,000 Calculate Learner's appraisal cost for the year.

$965,000

$510,000

$265,000

$710,000

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