The Following Represents the Financial Information of Fabriz Corporation, a Manufacturer

question 8

Essay

The following represents the financial information of Fabriz Corporation, a manufacturer of electronic components, for two months:
$$\begin{array} { l r r } & \text { March } & { \text { April } } \\\text { Sales } & \$ 539,000 & \$ 495,000 \\\text { Costs: } & & \\\text { Process inspection } & 3,300 & 3,760 \\\text { Scrap } & 3,700 & 3,860 \\\text { Quality training } & 37,600 & 26,000 \\\text { Warranty repairs } & 8,600 & 9,600 \\\text { Testing equipment } & 14,000 & 14,000 \\\text { Custorner complaints } & 5,600 & 6,800 \\\text { Rework } & 34,000 & 37,000 \\\text { Preventive maintenance } & 27,000 & 19,000 \\\text { Materials inspection } & 13,000 & 9,600 \\\text { Field testirg } & 18,800 & 24,800\end{array}$$
Required:
a. Classify these items into prevention, appraisal, internal failure, or external failure costs.
b. Calculate the ratio of the prevention, appraisal, internal failure, and external failure costs to sales for March and April.

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Definitions:

Axosomatic

Pertaining to the connection between an axon of one neuron and the soma (cell body) of another neuron.

Somatic Nervous System

Part of the peripheral nervous system that handles voluntary control of body movements via skeletal muscles.

Neurotransmission

The process of chemical and electrical signaling between neurons, allowing for communication throughout the nervous system.

Sensitization

An increase in behavioral response after exposure to a stimulus, often leading to heightened responsiveness to other stimuli.