Quality Cost Report

Evans Company had total sales of $1,800,000 for fiscal 20x5. The costs of quality-related activities are given below.

Returns/allowances	$90,000
Design changes	72,000
Prototype inspection	3,600
Downtime	90,000
Quality circles	5,400
Packaging inspection	7,200
Field testing	5,400
Complaint adjustment	90,000

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		$	%