which of the following total costs of quality in the external cost failure cost category

21. The manager at East Coast Manufacturing organizes costs to prepare the Costs of Quality report. The manger compiled the following data Employee training $161,000 Warranty costs $185,000 Rework $263,000 Product testing $190,000 Cost of rejected units $40,000 Sales return processing costs $35,000 Lost profits from lost sales $720,000 Inspection at State I of Production $100,000 Preventative maintenance $105,000 Improved equipment $115,000 What of the folowing cost is the total cost of quality the manager should use to report the costs in the internal failure cost category? A$185,000 B.$263,000 C$190,000 D $649,000 E$303,000 22. A deodorant manufacturer offers the following information: WIP Inventory, January 1 units 35,600 units 17,200 unts 18,400 units $276.480 $585,000 $328,920 Units started Units completed and transferred out WIP Inventory. December 31 Direct materials Direct labor Manufacturing Overhead The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs On December 31, what are the total equivalent units for conversion costs? A.24,560 B.28,240 C42,960 D.17,200 23. At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include Beginning WIP direct materials $39,000 Beginning WIP conversion costs $20,250 Costs of materials added Costs of conversion added WIP beginning (50% for conversion) 22,200 units $393,100 $276,125 26,500 units Units started Units completed and transferred out 114,700 units WIP ending (60% for conversion) 34,000 units What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A$173,38627 B.$98,798.92 $115,756.25 D $143,616.00