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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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