45) Fackler Company’s quality cost report is to be based on the following data:
Quality circles
$
12,000
Product recalls
$
24,000
Supplies used in testing and inspection
$
87,000
Net cost of scrap
$
59,000
Liability arising from defective products
$
38,000
Re-entering data because of keying errors
$
65,000
Debugging software errors
$
19,000
Test and inspection of incoming materials
$
65,000
Quality data gathering, analysis, and reporting
$
55,000
What would be the total internal failure cost appearing on the quality cost report?
A) $143,000
B) $146,000
C) $97,000
D) $43,000
46) Fackler Company’s quality cost report is to be based on the following data:
Quality circles
$
12,000
Product recalls
$
24,000
Supplies used in testing and inspection
$
87,000
Net cost of scrap
$
59,000
Liability arising from defective products
$
38,000
Re-entering data because of keying errors
$
65,000
Debugging software errors
$
19,000
Test and inspection of incoming materials
$
65,000
Quality data gathering, analysis, and reporting
$
55,000
What would be the total external failure cost appearing on the quality cost report?
A) $57,000
B) $62,000
C) $205,000
D) $424,000
47) Circle K Toys, Inc. manufactures toys and children’s clothing and sells these products to
retail outlets. The following costs were incurred in performing quality activities at Circle K
during the year:
Product recall activities
$
370,000
Quality training activities
$
240,000
Quality improvement activities
$
154,000
Warranty claim activities
$
109,000
Quality inspection and testing activities
$
61,000
Rework activities
$
38,000
Quality data collection and reporting activities
$
15,000
What is the total of the prevention costs for Circle K?
A) $394,000
B) $409,000
C) $455,000
D) $470,000
48) Circle K Toys, Inc. manufactures toys and children’s clothing and sells these products to
retail outlets. The following costs were incurred in performing quality activities at Circle K
during the year:
Product recall activities
$
370,000
Quality training activities
$
240,000
Quality improvement activities
$
154,000
Warranty claim activities
$
109,000
Quality inspection and testing activities
$
61,000
Rework activities
$
38,000
Quality data collection and reporting activities
$
15,000
What is the total of the internal failure costs for Circle K?
A) $53,000
B) $99,000
C) $517,000
D) $38,000
49) Eaglin Company’s quality cost report is to be based on the following data:
Disposal of defective products
$
74,000
Liability arising from defective products
$
66,000
Test and inspection of in-process goods
$
82,000
Systems development
$
11,000
Net cost of spoilage
$
75,000
Supervision of testing and inspection activities
$
93,000
Lost sales due to poor quality
$
44,000
Maintenance of test equipment
$
19,000
Quality data gathering, analysis, and reporting
$
51,000
What would be the total prevention cost appearing on the quality cost report?
A) $55,000
B) $30,000
C) $62,000
D) $133,000
50) Eaglin Company’s quality cost report is to be based on the following data:
Disposal of defective products
$
74,000
Liability arising from defective products
$
66,000
Test and inspection of in-process goods
$
82,000
Systems development
$
11,000
Net cost of spoilage
$
75,000
Supervision of testing and inspection activities
$
93,000
Lost sales due to poor quality
$
44,000
Maintenance of test equipment
$
19,000
Quality data gathering, analysis, and reporting
$
51,000
What would be the total appraisal cost appearing on the quality cost report?
A) $194,000
B) $175,000
C) $112,000
D) $167,000
51) Eaglin Company’s quality cost report is to be based on the following data:
Disposal of defective products
$
74,000
Liability arising from defective products
$
66,000
Test and inspection of in-process goods
$
82,000
Systems development
$
11,000
Net cost of spoilage
$
75,000
Supervision of testing and inspection activities
$
93,000
Lost sales due to poor quality
$
44,000
Maintenance of test equipment
$
19,000
Quality data gathering, analysis, and reporting
$
51,000
What would be the total internal failure cost appearing on the quality cost report?
A) $119,000
B) $149,000
C) $156,000
D) $140,000
52) Eaglin Company’s quality cost report is to be based on the following data:
Disposal of defective products
$
74,000
Liability arising from defective products
$
66,000
Test and inspection of in-process goods
$
82,000
Systems development
$
11,000
Net cost of spoilage
$
75,000
Supervision of testing and inspection activities
$
93,000
Lost sales due to poor quality
$
44,000
Maintenance of test equipment
$
19,000
Quality data gathering, analysis, and reporting
$
51,000
What would be the total external failure cost appearing on the quality cost report?
A) $259,000
B) $110,000
C) $119,000
D) $515,000
53) Fabrick Company’s quality cost report is to be based on the following data:
Lost sales due to poor quality
$
78,000
Quality data gathering, analysis, and reporting
$
23,000
Net cost of spoilage
$
88,000
Re-entering data because of keying errors
$
98,000
Test and inspection of in-process goods
$
24,000
Final product testing and inspection
$
78,000
Statistical process control activities
$
49,000
Returns arising from quality problems
$
16,000
Downtime caused by quality problems
$
26,000
What would be the total prevention cost appearing on the quality cost report?
A) $101,000
B) $72,000
C) $73,000
D) $96,000
54) Fabrick Company’s quality cost report is to be based on the following data:
Lost sales due to poor quality
$
78,000
Quality data gathering, analysis, and reporting
$
23,000
Net cost of spoilage
$
88,000
Re-entering data because of keying errors
$
98,000
Test and inspection of in-process goods
$
24,000
Final product testing and inspection
$
78,000
Statistical process control activities
$
49,000
Returns arising from quality problems
$
16,000
Downtime caused by quality problems
$
26,000
What would be the total appraisal cost appearing on the quality cost report?
A) $122,000
B) $174,000
C) $104,000
D) $102,000
55) Fabrick Company’s quality cost report is to be based on the following data:
Lost sales due to poor quality
$
78,000
Quality data gathering, analysis, and reporting
$
23,000
Net cost of spoilage
$
88,000
Re-entering data because of keying errors
$
98,000
Test and inspection of in-process goods
$
24,000
Final product testing and inspection
$
78,000
Statistical process control activities
$
49,000
Returns arising from quality problems
$
16,000
Downtime caused by quality problems
$
26,000
What would be the total internal failure cost appearing on the quality cost report?
A) $212,000
B) $166,000
C) $122,000
D) $114,000
56) Fabrick Company’s quality cost report is to be based on the following data:
Lost sales due to poor quality
$
78,000
Quality data gathering, analysis, and reporting
$
23,000
Net cost of spoilage
$
88,000
Re-entering data because of keying errors
$
98,000
Test and inspection of in-process goods
$
24,000
Final product testing and inspection
$
78,000
Statistical process control activities
$
49,000
Returns arising from quality problems
$
16,000
Downtime caused by quality problems
$
26,000
What would be the total external failure cost appearing on the quality cost report?
A) $94,000
B) $480,000
C) $104,000
D) $306,000
57) Eagleson Company’s quality cost report is to be based on the following data:
Net cost of scrap
$
75,000
Liability arising from defective products
$
32,000
Warranty repairs and replacements
$
80,000
Re-entering data because of keying errors
$
75,000
Supplies used in testing and inspection
$
18,000
Quality data gathering, analysis, and reporting
$
62,000
Final product testing and inspection
$
21,000
Test and inspection of in-process goods
$
44,000
Systems development
$
45,000
What would be the total prevention cost appearing on the quality cost report?
A) $107,000
B) $125,000
C) $84,000
D) $89,000
58) Eagleson Company’s quality cost report is to be based on the following data:
Net cost of scrap
$
75,000
Liability arising from defective products
$
32,000
Warranty repairs and replacements
$
80,000
Re-entering data because of keying errors
$
75,000
Supplies used in testing and inspection
$
18,000
Quality data gathering, analysis, and reporting
$
62,000
Final product testing and inspection
$
21,000
Test and inspection of in-process goods
$
44,000
Systems development
$
45,000
What would be the total appraisal cost appearing on the quality cost report?
A) $93,000
B) $62,000
C) $39,000
D) $83,000