Harui Company's Quality Cost Report Is to Be Based on the Following

question 32

Essay

Harui Company's quality cost report is to be based on the following data:

$\begin{array}{ll}\text { Test and inspection of in-process goods } & \$ 32,000 \\\text { Net cost of spoilage } & \$ 45,000 \\\text { Quality circles } & \$ 33,000 \\\text { Downtime caused by quality problems } & \$ 28,000 \\\text { Final product testing and inspection } & \$ 78,000 \\\text { Rework labour and overhead } & \$ 48,000 \\\text { Quality training } & \$ 93,000 \\\text { Returns arising from quality problems } & \$ 92,000 \\\text { Warranty repairs and replacements } & \$ 67,000\end{array}$

Required:

a)Prepare a quality cost report in good form with separate sections for prevention costs,appraisal costs,internal failure costs,and external failure costs.

b)If Harui's efforts to ensure quality conformance are working,how would you expect the Quality Cost Report next year to compare with this one?

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Definitions:

Low Sexual Desire

A decrease in the usual interest in sexual activities, which can be much distress to some individuals.

Sexual Desire

A person's urge or inclination towards sexual activity or expression.

Sexual Desire

The emotional or mental interest in sexual activities or objects, which can vary widely among individuals.

Female Sexual Interest/Arousal Disorder

A condition characterized by a lack of, or significantly reduced, sexual interest and arousal, which causes distress or interpersonal difficulties.