Quality Cost Report

Evans Company had total sales of $4,500,000 for fiscal 20x5. The costs of quality-related activities are given below.

Returns/allowances	$180,000
Design changes	315,000
Prototype inspection	13,500
Downtime	247,500
Quality circles	18,000
Packaging inspection	18,000
Field testing	9,000
Complaint adjustment	292,500

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 20x!5 Quality Costs Total Percentage of Sales Prevention costs: 0 Appraisal costs: Internal failure costs: External failure costs: Total quality costs 0