Forensic Specialists Compiled the Following Information for Its First Quarter

question 31

Multiple Choice

Forensic Specialists compiled the following information for its first quarter cost of quality report:
$$\begin{array} { l r r } \text { Sales } & \$ 5,600,000 \\\text { Cost of goods sold } & \$ 3,360,000 \\\text { Disposing of scrap } & \$ 235,200 \\\text { Quality training } & \$84,000 \\\text { Inspecting materials on delivery } & \$ 280,000 \\\text { Performance reviews } & \$ 70,000 \\\text { Resolving customer complaints } & \$ 31,920 \\\text { Certifying suppliers } & \$ 140,000\end{array}$$
-
The relevant percentage to be used to express internal failure activities at Forensic Specialists is:

• A) 27.9%.
• B) 4.77%.
• C) 4.2%.
• D) 15.02%.

---

Definitions:

Sheep Intestines

Traditionally used in the manufacturing of natural sausage casings and also in the production of strings for musical instruments.

Catgut

A type of cord traditionally made from the natural fibers found in the intestines of animals, commonly used for musical instrument strings and surgical sutures.

Optimal Amount

The best or most efficient level of output or consumption that maximizes desired outcomes or minimizes costs.

R&D

Research and Development, referring to activities in connection with corporate or governmental innovation.