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The following information shows last year\'s quality relatedcosts for the Renwal

ID: 2433884 • Letter: T

Question

The following information shows last year's quality relatedcosts for the Renwal Company: Item                                                              Amount Qualityengineering                                         500,000 Warrantyclaims                                          2,345,000 Product liabilitylawsuits                               4,500,000 Research of customerneeds                             75,000 Maintenance of testequipment                        350,000 RequiredProducts                                       1,200,000 Reworkcosts                                              1,200,000 Qualitytraining                                              1 25,000 Process controlmonitoring                            1,000,000 Inspection of and testing of incoming materials  400,000 Repair costs in thefield                                    850,000 Statistical processcontrol                                  250,000 Productrecalls                                                 2,000,000 Waste                                                              700,000 Net cost ofscrap                                              635,000 Product qualityaudits                                        475,000 Downtime due todefects                                   125,000 Suppliercertification                                           90,000 Total Sales for the year were 100,000,000 a. Prepare a cost of quality report grouping costs intoprevention, appraisal, internal failure, and externalfailure. Also show costs as a percent of sales. b. Interpret the data and make recommendations toRenwal's management. The following information shows last year's quality relatedcosts for the Renwal Company: Item                                                              Amount Qualityengineering                                         500,000 Warrantyclaims                                          2,345,000 Product liabilitylawsuits                               4,500,000 Research of customerneeds                             75,000 Maintenance of testequipment                        350,000 RequiredProducts                                       1,200,000 Reworkcosts                                              1,200,000 Qualitytraining                                              1 25,000 Process controlmonitoring                            1,000,000 Inspection of and testing of incoming materials  400,000 Repair costs in thefield                                    850,000 Statistical processcontrol                                  250,000 Productrecalls                                                 2,000,000 Waste                                                              700,000 Net cost ofscrap                                              635,000 Product qualityaudits                                        475,000 Downtime due todefects                                   125,000 Suppliercertification                                           90,000 Total Sales for the year were 100,000,000 a. Prepare a cost of quality report grouping costs intoprevention, appraisal, internal failure, and externalfailure. Also show costs as a percent of sales. b. Interpret the data and make recommendations toRenwal's management.

Explanation / Answer

Amount

% of Sales

100,000,000

100%

500,000

75,000

1,200,000

125,000

475,000

90,000

2,465,000

2.465%

350,000

400,000

1,000,000

850,000

250,000

2,850,000

2.85%

1,200,000

700,000

635,000

125,000

2,660,000

2.66%

2,345,000

4,500,000

2,000,000

8,845,000

8.845%

16,820,000

16.82%

Amount

% of Sales

Sales

100,000,000

100%

Prevention Cost    Quality engineering  

500,000

   Research of customerneeds

75,000

   Required Products  

1,200,000

   Quality training  

125,000

   Product quality audits

475,000

   Supplier certification

90,000

2,465,000

2.465%

Appraisal Cost    Maintenance of testequipment  

350,000

   Inspection of andtesting of incoming materials

400,000

   Process controlmonitoring  

1,000,000

   Repair costs in thefield

850,000

   Statistical process control

250,000

2,850,000

2.85%

Internal Failure Cost    Rework costs

1,200,000

   Waste

700,000

   Net cost of scrap

635,000

   Downtime due to defects

125,000

2,660,000

2.66%

External Failure Cost    Warranty claims    

2,345,000

   Product liability lawsuits  

4,500,000

   Product recalls

2,000,000

8,845,000

8.845%

Total Quality Cost

16,820,000

16.82%