you will not be adic - e. At what point in the pre-sale process COUIU being produced and/or sold? ATC 5-4 Writing Assignment Assessing a strategy to control quality cost the "zero-defects" approach to quality control. Her favorite saying is, You can't spens too mucho Lucy Sawyer, who owns and operates Sawyer Toy Company, is a perfectionist. She believes literally quality." Even so, in Year 4 her company experienced an embarrassing breach of qualy that required staff to spend whatever it takes to ensure that products are delivered free of defects iu ar 5. She was the national recall of a defective product. She vowed never to repeat the experience atinstructed hver somewhat disappointed with the Year 5 year-end quality cost report shown here. Year 5 Year 4 Prevention costs Appraisal costs Internal failure costs External failure cost Total $120,000 240,000 140,000 320,000 $820,000 $ 80,000 430,000 560,000 210,000 $1,280,000 Although external failure costs had declined, they remained much higher than expected. The in creased inspections had identified defects that were corrected, thereby avoiding another recall; how ever, the external failure costs were still too high. Ms. Sawyer responded by saying, "We will have to double our efforts. She authorized hiring additional inspectors and instructed her production supeni sors to become more vigilant in identifying and correcting errors. Required Assume that you are the chief financial officer (CFO) of Sawyer Toy Company. Ms. Sawyer has asked you to review the company's approach to quality control. Prepare a memo to her that evaluates the er- isting approach, and recommend changes in expenditure patterns that can improve profitability as well as increase the effectiveness of the quality control system