Answer:
Acoma Co.
                                                     Product 1     Product 2
Quality control cost assigned     $58,968        $81,432
Explanation:
a) Data and Calculations:
Cost of quality control = $140,400
Number of annual inspections = 30,000
Cost per inspection = $4.68 ($140,400/30,000)
                                                     Product 1     Product 2     Total
Number of inspections                 12,600          17,400     30,000
Proportion of inspections               42%               58%         100%
Quality control cost assigned   $58,968        $81,432   $140,400
                                    ($4.68 * 12,600)        ($4.68 * 17,400)
                                   (42% * $140,400)       (52% * $140,400)