1. Quality Cost Report

   Evans Company had total sales of $4,800,000 for fiscal 20x5. The costs of quality-related activities are given below.

   Returns/allowances	$240,000
   Design changes	360,000
   Prototype inspection	14,400
   Downtime	312,000
   Quality circles	9,600
   Packaging inspection	14,400
   Field testing	14,400
   Complaint adjustment	264,000

   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		$	%