Wakefield Technology Inc., Cost of Quality June

The following production information about quality costs for Wakefield Technology, Inc. has been gathered for the month of June.

Total defective units	720
Number of units reworked	595
Number of units returned	85
Total prevention cost	$27,600
Total appraisal cost	$8,500
Per-unit profit for defective units	$20
Per-unit profit for defective units	$55
Cost to rework defective units	$18
Cost to handle returned units	$14

Instructions: Using formulas/functions wherever possible, complete the following on the Input Tab.

1. Using these data, calculate the following:

a. Total cost to rework

b. Profit lost from not reworking all defective units

c. Cost of processing customer returns

d. Total failure costs

e. Total quality costs

2. If Wakefield Technology Inc. budgeted $50,000 for Quality Costs for the month, did they over or under spend in June?