UNIT 8 $6,860 ($9,800 X .70) COST OF NEXT 7 UNITS = (8 X $6,860...

237. Correct answer c. Prevention costs include Design Engineering ($300,000), Supplier

Evaluation ($240,000), and Labor Training ($150,000) for a total of $690,000. All of these

activities would likely take place prior to production to improve quality and prevent costly

errors.