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  • Tugas SPK

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    The document outlines the costs of quality for a company across four categories: prevention costs of $36,000, appraisal costs of $106,000, internal failure costs of $98,000, and external failure costs of $66,000, for a total quality cost of $306,000. This total quality cost represents 7.28% of the company's total annual sales of $4,200,000.

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    The document outlines the costs of quality for a company across four categories: prevention costs of $36,000, appraisal costs of $106,000, internal failure costs of $98,000, and external failure costs of $66,000, for a total quality cost of $306,000. This total quality cost represents 7.28% of the company's total annual sales of $4,200,000.

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    5 views1 page

    Tugas SPK

    Uploaded by

    elisabet
    The document outlines the costs of quality for a company across four categories: prevention costs of $36,000, appraisal costs of $106,000, internal failure costs of $98,000, and external failure costs of $66,000, for a total quality cost of $306,000. This total quality cost represents 7.28% of the company's total annual sales of $4,200,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 1

    Prevention Cost

    Downtime, due to quality problems $ 24,000


    Quality Training $ 12,000
    Total $ 36,000 0.008571 0.86%

    Appraisal Costs
    Field tests of new computer $ 74,000
    Test and inspection of purchased ports $ 32,000
    Total $ 106,000 0.025238 2.52%

    Internal Failure Costs


    Spoiled work-in process inventory disposal $ 28,000
    Re-Inspection $ 13,000
    Rework (labor and overhead) $ 8,000
    New vendor verification and facilities inspection $ 25,000
    Technical support provided to vendors $ 4,000
    Equipment inspection $ 20,000
    Total $ 98,000 0.023333 2.3%

    External Failure Costs


    Support of a customer complaint department $ 26,000
    Product liability insurance $ 18,000
    Warranty Repairs $ 22,000
    Total $ 66,000 0.015714 1.57%

    Total Quality Costs $ 306,000 7.28%


    Total Sales $ 4,200,000 100%

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