San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May.

San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May.

  

Training of quality-control inspectors	$	23,000
Tests of instruments before sale		35,000
Inspection of electrical components purchased from outside suppliers		14,000
Costs of rework on faulty instruments		6,000
Replacement of instruments already sold, which were still covered by warranty		16,200
Costs of defective parts that cannot be salvaged		6,300

  

Required:

Prepare a quality-cost report. (Round "Percentage of total" to 1 decimal place. Total may not be equal to 100 due to rounding error. Omit the "$" & "%" signs in your response.)

  

SAN MATEO CIRCUITRY
QUALITY-COST REPORT
FOR THE MONTH OF MAY
	Costs for May	Percentage of Total
Prevention cost :
Training of quality-control inspectors	$ 23,000	22.9
Total	$ 23,000	22.9
Appraisal cost :
Tests of instruments	$ 35,000	34.8
Inspection of purchased electrical components	14,000	13.9
Total	$ 49,000	48.8
Internal failure cost :
Costs of rework	$ 6,000	6.0
Costs of defective parts that cannot be salvaged	6,300	6.3
Total	$ 12,300	12.3
External failure cost :
Replacement of instruments already sold	$ 16,200	16.1
Total	$ 16,200	16.1
Total quality costs	$ 100,500	100.0