
Answer:
Cost of Quality Report
Quality Cost   Quality Cost Percent of Total    Percent of
Classification                   Quality Cost        Total Sales
Prevention     $23,400        10.0%          1.3%
Appraisal     $46,800        20.0%          2.6%
Internal failure $70,200 Â Â Â Â Â Â Â 30.0% Â Â Â Â Â Â Â Â Â 3.9%
External failure $93,600 Â Â Â Â Â Â Â 40.0% Â Â Â Â Â Â Â Â Â 5.2%
Total             $234,000       100.0%          13.0%
percent of total sale = quality cost/$1,800,000