Answer:
Cost of Quality Report
Quality Cost Quality Cost Percent of Total Percent of
Classification Quality Cost Total Sales
Prevention $23,400 10.0% 1.3%
Appraisal $46,800 20.0% 2.6%
Internal failure $70,200 30.0% 3.9%
External failure $93,600 40.0% 5.2%
Total $234,000 100.0% 13.0%
percent of total sale = quality cost/$1,800,000