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Randy Company makes Halloween costumes. Last year Randy incurred the following costs related to quality control. What is the cost of quality for internal failures?

Randy Company makes Halloween costumes. Last year Randy incurred the following costs related to quality control. What is the cost of quality for internal failures?

1. Repairs for costumes under warranty 42044
2. Seamstress training 1980
3. Wages of part-time inspector of products 8669
4. Spoilage during the production process 21567
5. Product liability insurance 9740
6. Inspection of sewing machines as part of routine maintenance 1746
7. Inspection of fabric and thread for defects 1767
8. Repairing defective costumes prior to sale 7071

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