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At the Beginning of the Year, Grant Company Initiated a Quality

question 30

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At the beginning of the year, Grant Company initiated a quality improvement program. The program was successful in reducing scrap and rework costs. To help assess the impact of the quality improvement program, the following data were collected for the current and preceding years:
 Preceding Year  Current Year  Sales $3,000,000$3,000,000 Quality training 3,0004,500 Material inspections 7,50012,000 Scrap 60,00045,000 Rework 120,00075,000 Product inspection 15,00030,000 Product waranty 105,00082,500\begin{array} { l r r } & \text { Preceding Year } & \text { Current Year } \\\text { Sales } & \$ 3,000,000 & \$ 3,000,000 \\\text { Quality training } & 3,000 & 4,500 \\\text { Material inspections } & 7,500 & 12,000 \\\text { Scrap } & 60,000 & 45,000 \\\text { Rework } & 120,000 & 75,000 \\\text { Product inspection } & 15,000 & 30,000 \\\text { Product waranty } & 105,000 & 82,500\end{array}
-Refer to the figure.For the current year,what percentage of sales are appraisal costs?

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Definitions:

John Watson

An American psychologist who is considered one of the founders of behaviorism, emphasizing the importance of observable behavior over internal mental states.

Behaviourist

A psychologist who studies behavioral responses in humans and animals, emphasizing the relationship between stimuli and responses.

Disruptive Behaviour

Actions that are inappropriate according to societal norms and disrupt the flow of normal activities.

Prior Experiences

Previous events or interactions that influence one's behavior, learning, and decision-making in the present.

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