Wizo Company (Wizo Co.) makes sports injury knee brace in two departments, Production and Finishing. Wizo Co.'s monthly capacity is 25,000 units in the Production Department and 15,000 in the Finishing Department. The only variable cost of the product is the direct material of $65 per unit. All direct material cost is incurred in the Production Department. All other costs of operating the two departments are fixed costs. Wizo can sell as many units of this electronic component as it produces at a selling price of $190 per unit. Required: Assuming any defective units produced in either department must be scrapped: a) Compute the loss that occurs if a defective unit is produced in the Production Department. b) Compute the loss that occurs if a defective unit is produced in the Finishing Department. c) Based on the information provided and your analysis in parts a) and b), where should the company focus its quality efforts? Please describe why you chose the quality efforts mentioned in your response.