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San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May. Training of

San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May.

Training of quality-control inspectors $ 22,000
Tests of instruments before sale 31,000
Inspection of electrical components purchased from outside suppliers 10,000
Costs of rework on faulty instruments 9,000
Replacement of instruments already sold, which were still covered by warranty 16,200
Costs of defective parts that cannot be salvaged 6,100

Required: Prepare a quality-cost report. (Round "Percentage of Total" to 1 decimal place. Total may not be equal to 100% due to rounding.)

Costs for May Percentage of Total

Prevention Cost:
Training of quality-control inspectors: $22,000 %
Total: $22,000 %
Inspection of purchased electrical components: $10,000 %
Tests of Instruments 31,000 %
Total: $41,000 0.0 %
Costs of rework: $9,000 %
Costs of defective parts that cannot be salvaged 6,100 %
Total: $15,100 0.0 %
Replacements of instruments already sold: $16,200 %
Total: $16,200 %
Total Quality Costs: $94,300 %

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