1. Florex Company
Quality Cost Report
This Year Last Year
Amount Percent of
Sales Amount Percent of
Sales
Prevention costs:
Quality engineering... $ 570 0.76 $ 420 0.56
Systems development ... 750 1.00 480 0.64
Statistical process control .. 180 0.24 0 0.00
Total prevention costs ... 1,500 2.00 900 1.20
Appraisal costs
Inspection... 900 1.20 750 1.00
Product testing... 1,200 1.60 810 1.08
Supplies used in testing .... 60 0.08 30 0.04
Depreciation of testing
equipment... 240 0.32 210 0.28
Total appraisal costs... 2,400 3.20 1,800 2.40
Internal failure costs:
Net cost of scrap ... 1,125 1.50 630 0.84
Rework labor... 1,500 2.00 1,050 1.40
Disposal of defective
products... 975 1.30 720 0.96
Total internal failure costs.... 3,600 4.80 2,400 3.20
External failure costs:
Cost of field servicing... 900 1.20 1,200 1.60
Warranty repairs ... 1,050 1.40 3,600 4.80
Product recalls... 750 1.00 2,100 2.80
Total external failure costs... 2,700 3.60 6,900 9.20
Total quality cost ... $10,200 13.60 $12,000 16.00
Problem 2-18 (continued)
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