Elijah Electronics makes wireless headphone sets. The firm produced 27,000 wireless headphone sets during its first year of operation. At year-end, it had no inventory of finished goods. Elijah sold 25,380 units through regular market channels, but 270 of the units produced were so defective that they had to be sold as scrap. The remaining units were reworked and sold as seconds. For the year, the firm spent $144,000 on prevention costs and $72,000 on quality appraisal. There were no customer returns. An income statement for the year follows.   Sales     Regular channel $5,076,000    Seconds 128,250   Scrap 9,450 $5,213,700  Cost of goods sold     Original production costs $1,725,840    Rework costs 37,800   Quality prevention and appraisal 216,000 $1,979,640  Gross margin   $3,234,060  Selling and administrative expenses (all fixed)   882,000  Profit before income taxes   $2,352,060    Compute the total pre-tax profit lost by the company in its first year of operations by selling defective units as seconds or as scrap rather than selling the units through regular channels. $ Compute the total failure cost for the company in its first year. $ Compute total quality cost incurred by the company in its first year. $

I'm having issues with the problem attached.   Thank you

s

TufStuff, Inc., sells a wide range of drums, bins, boxes, and other containers that are used in the chemical industry. One of the company’s products is a heavy-duty corrosion-resistant metal drum, called the WVD drum, used to store toxic wastes. Production is constrained by the capacity of an automated welding machine that is used to make precision welds. A total of 2,000 hours of welding time is available annually on the machine. Because each drum requires 0.4 hours of welding machine time, annual production is limited to 5,000 drums. At present, the welding machine is used exclusively to make the WVD drums. The accounting department has provided the following financial data concerning the WVD drums:   WVD Drums Selling price per drum     $ 149.00 Cost per drum:         Direct materials $52.10       Direct labor ($18 per hour) 3.60       Manufacturing overhead 4.50       Selling and administrative expense 29.80     90.00 Margin per drum     $ 59.00     Management…