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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 Inspection of electrical components purchased from outside suppliers $23,000 Tests of instruments before sale 37,000 Costs of rework on faulty instruments. 14,000 Costs of defective parts that cannot be salvaged Replacement of instruments already sold, which were still covered by warranty. 8,000 16,400 6,500 Required: Prepare a quality-cost report. (Round "Percentage of Total" to 1 decimal place. Total may not be equal to 100% due to rounding.) SAN MATEO CIRCUITRY Prevention cost Total Appraisal cost Total Internal failure cost Total External failure cost Total Total quality costs Quality-Cost Report For the Month of May Costs for May Percentage of Total 1 % % % % % % $ 0 0.0 % % % % $ 0 0.0 % % 96 % %

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