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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: 40859

2. Seamstress training: 1896

3. Wages of part-time inspector of products: 8922

4. Spoilage during the production process: 21045

5. Product liability insurance: 8906

6. Inspection of sewing machines as part of routine maintenance: 1235

7. Inspection of fabric and thread for defects: 1891

8. Repairing defective costumes prior to sale: 8424

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