Quality Cost Report

Evans Company had total sales of $3,600,000 for fiscal 20x5. The costs of quality-related activities are given below.

Returns/allowances	$216,000
Design changes	162,000
Prototype inspection	14,400
Downtime	270,000
Quality circles	10,800
Packaging inspection	7,200
Field testing	14,400
Complaint adjustment	216,000

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		$	%