Question 21 Pluto Inc. manufactures low-cost water features at a processing cost of $70 per unit. The company produces 100 units per day and averages 80% good quality resulting in 20% defective items. Fifty percent of the defective units are reworked prior to shipment to Pluto's distribution center. The rework cost is $20 per unit. If the production cost is increased to $90 the quality productivity ratio (QPR) is a. approximately 1.40 b. approximately 1.20 c. approximately 1.30 d. approximately 1.00 Answer: