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
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