The manager at Rainbow International prepares a Cost of Quality report to report the following expenses Inspection of raw material costs $8.900 Warranty costs warranty claims $200,000 Cost to dispose of rejected products $12,000 Train hourly manufacturing personnel $50,000 Rocall of batch #2894 $150,000 Production losses due to machine malfunctions $30,000 Cost of defective products found at inspection audit $81,000 Inspecting products when halfway through the production process $29,000 What is the total cost of quality in the external failure cost category? OA. $150,000 OB. 5192,000 OC. $511,000 D. $350,000 OE $8.900 Apiza company produces frozen pizzas in three departments: assembly, froezing, and packaging. In assembly, crust ingredients are added at the beginning of tho process. After the crust is made, the sauce, choose, and toppings are added at the end of the process, Conversion costs are added evenly. Data for the assembly department includes: Beginning WIP Inventory O units Units started 27,000 units Units completed transferred to freezing 17,500 units Ending WIP (65% through assembly) 9,500 units Crust ingredionts added $40.880 Cheese added $22.000 Sauce and toppings added $6,000 Direct labor $30,000 Manufacturing Overhead $6,330 The cost per equivalent unit for choose, suce, and toppings would be closest to O A $1.63 OB $1.53 OC $1.00 OD $1.51