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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 | $ | 23,000 | |
Tests of instruments before sale | 35,000 | ||
Inspection of electrical components purchased from outside suppliers | 13,000 | ||
Costs of rework on faulty instruments | 9,000 | ||
Replacement of instruments already sold, which were still covered by warranty | 16,700 | ||
Costs of defective parts that cannot be salvaged | 6,300 | ||
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 | ||
Appraisal Cost | ||
Internal Failure Cost | ||
External Failure Cost | ||
Total Quality Costs |
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