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Prob08-05.xlsx
Problem 8-2
SALES AND QUALITY COSTS
Problem 8-05
Costcutin Company
Total Sales $1,537,280 $933,600 $1,397,120
Costs as % of Sales 0.21 0.18 0.12
External failure 96.85$ 31.93$ 16.77$ 30% 19% 10%
Internal failure 177.56$ 52.09$ 46.94$ 55% 31% 28%
Appraisal 35.51$ 65.54$ 60.36$ 11% 39% 36%
Prevention 12.91$ 18.49$ 43.59$ 4% 11% 26%
COQ Graph
200
Costcutin’s Cost of Quality
Page 2
