Quality Cost Report

Evans Company had total sales of $2,100,000 for fiscal 20x5. The costs of quality-related activities are given below.

Returns/allowances	$84,000
Design changes	115,500
Prototype inspection	6,300
Downtime	105,000
Quality circles	6,300
Packaging inspection	4,200
Field testing	6,300
Complaint adjustment	157,500

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:
Complaint adjustment Design changes/Downtime/Field testing/Quality circles Complaint adjustment/Design changes/Downtime/Field testing,Prototype inspection	$
		$	%
Appraisal costs:
Design changes/Downtime/Field testing,Prototype inspection Complaint adjustment/Design changes/Downtime/Packaging inspection/Prototype inspection	$
Internal failure costs:
Complaint adjustment/Design changes/Downtime/Packaging inspection/Prototype inspection Complaint adjustment/Design changes/Downtime/Packaging inspection/Prototype inspection	$
External failure costs:
Design changes/Downtime/Field testing/Packaging inspection/Returns-allowance Complaint adjustment/Design changes/Downtime/Packaging inspection/Prototype inspection	$
Total quality costs		$	%