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.
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