Quality Cost Report

Evans Company had total sales of $1,200,000 for fiscal 2015. The costs of quality-related activities are given below.

Returns/allowances	$66,000
Design changes	48,000
Prototype inspection	3,600
Downtime	54,000
Quality circles	2,400
Packaging inspection	2,400
Field testing	6,000
Complaint adjustment	72,000

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 2015 Quality Costs Total Percentage of Sales Prevention costs Quality circles Prototype inspection Appraisal costs: Field testing Packaging inspection Internal failure costs: Design changes 03 Downtime External failure costs: Returns/allowances Complaint adjustment Total quality costs