Quality Cost Report

Evans Company had total sales of $4,100,000 for fiscal 20x5. The costs of quality-related activities are given below.

Returns/allowances	$184,500
Design changes	225,500
Prototype inspection	16,400
Downtime	205,000
Quality circles	8,200
Packaging inspection	12,300
Field testing	8,200
Complaint adjustment	287,000

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		$	%