Without	With
		ISO 9000	ISO 9000
Units		360,000	494,000
x Price		$ 14.00	$ 14.00
Revenue		$ 5,040,000	$ 6,916,000
Costs:
Training			$ 74,000.00
Inspection		$ 96,000.00
Prevention		$ 62,000.00			Percent
DM	$ 4.30	$ 1,548,000				Increases
	$ 4.73		$ 2,336,620			10%
DL	$ 2.40	$ 864,000
	$ 2.76		$ 1,363,440			15%
FMO		$ 984,000	$ 984,000	(not relevant)
VS&A	$ 1.60	$ 576,000	$ 790,400
Net Income	$ 1,068,000	$ 1,209,540		$ 141,540

1) Should Stowbridge seek ISO 9000 certification?

2) Stowbridge accepts ISO 9000 certification based on what analysis of the cost?

3) What benefits will Stowbridge gain from accepting ISO 9000 certification?