Quality Costs and Value Chain Decisions Dust Busters Inc. manufactures two types of small hand-operated vacuum cleaners. Dust Busters is concerned about quality issues and has compiled the following information for the past year associated with the two vacuums.

Heavy Duty Regular Activity Costs

Units produced 151,000 301,000

Warranty work (units) 1,200 800. $130,000

Recalled units 1,600 400. 120,000

Reworked units 1,800 600 70,000

Inspection hrs. (incoming materials) 1,100 900 32,000

Inspection hrs. (completed units) 900 100 50,000

Quality training hrs. 520 280 20,000

Total Activity Costs $422,000

Find the quality cost per unit for each product. (Round your answer to two decimal places.) Which product has higher quality costs? How mig