The Cost of Quality Report is as follows:
Quality Cost Quality Percentage of Percentage of
Classification Cost Quality Cost Total Sales
Prevention $98,600 20% ($98,600/$493,000) 3.4%
Appraisal 49,300 10% ($49,300/$493,000) 1.7%
Internal Failure 246,500 50% ($246,500/$493,000) 8.5%
External Failure 98,600 20% ($98,600/$493,000) 3.4%
Total Quality Costs $493,000 100% 17.0%
Data and Calculations:
Inspecting cleanliness of rooms $49,300 (Appraisal)
Processing lost customer reservations 98,600 (External failure)
Rework incorrectly prepared room service meal 246,500 (Internal failure)
Employee training 98,600 (Prevention)
Total $493,000
Sales $2,900,000
Percentage of Quality Cost = Quality Cost/Total Quality Cost * 100
Percentage of Total Sales = Quality Cost/Total Sales * 100
Thus, the cost of quality report is an appraisal of how the hotel uses its resources to prevent poor quality, including its internal and external failures.
Learn more about cost of quality report here: brainly.com/question/23775957