Cost of quality report

a quality control activity analysis indicated the following four activity costs of a hotel:

inspecting cleanliness of rooms $46,800
processing lost customer reservations 93,600
rework incorrectly prepared room service meal 70,200
employee training 23,400
total $234,000

sales are $1,800,000. prepare a cost of quality report. round percent of sales to one decimal place.

cost of quality report
quality cost quality cost percent of cost percent of
classification quality cost total sales
$ % %
prevention
appraisal
internal failure
external failure
total

Cost of Quality Report

Quality Cost     Quality CostPercent 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               30.0%                  3.9%

External failure $93,600               40.0%                  5.2%

Total                        $234,000            100.0%                  13.0%

percent of total sale = quality cost/$1,800,000

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