NUBD Company’s quality cost report is to be based on the following data: Quality circles- 57,000 Downtime caused by quality problems- 98,000 Debugging software errors- 92,000 Statistical process control activities- 68,000 Test and inspection of in-process goods- 24,000 Final product testing and inspection- 66,000 Cost of field servicing and handling complaints- 87,000 Product recalls- 72,000 Maintenance of test equipment- 75,000   What would be the total internal failure cost appearing on the quality cost report?

Process Activity Analysis Roen Company incurred an activity cost of $105,600 for inspecting 40,000 units of production. Management determined that the inspecting objectives could be met without inspecting every unit. Therefore, rather than inspecting 40,000 units of production, the inspection activity was limited to a random selection of 5,000 units out of the 40,000 units of production. Determine the inspection activity cost per unit on 40,000 units of total production both before and after the improvement. If required, round per unit amounts to the nearest cent. Inspection activity before improvement per unit 2.64 Inspection activity after improvement 0.3 x per unit

Activity-Based Environmental Cost Assignments Pinter Company had the following environmental activities and product information: 1. Environmental activity costs Activity Costs Design products (to reduce pollution) $ 129,600      Test for contamination 230,400      Treat toxic waste 720,000      Operate pollution control equipment 576,000      2. Driver data   Solvent X Solvent Y Design hours 2,900           1,900           Testing hours 5,100           7,700           Pounds of waste 600           15,400           Machine hours 2,900           61,100           3. Other production data   Solvent X Solvent Y Nonenvironmental production costs $2,176,000      $4,128,000      Units produced 320,000      320,000      What if the design costs increased to $219,600 and the cost of toxic waste decreased to $360,000? Assume that Solvent Y uses 3,800 out of 7,600 design hours. Also assume that waste is cut by 50 percent and that Solvent Y is responsible for…

Long-Term Performance Report Nabors Company had actual quality costs for the year ended June 30, 20x5, as given below. Prevention costs:      Prototype inspection $ 320,000    Vendor certification 640,000      Total prevention costs $ 960,000 Appraisal costs:      Process acceptance $ 335,000    Test labor 380,000      Total Appraisal costs $ 715,000 Internal failure costs:      Retesting $ 197,500    Rework 395,000      Total internal failure costs $ 592,500 External failure costs:      Recalls $ 389,500    Product liability 532,500      Total external failure costs $ 922,000 Total quality costs $3,189,500 At the zero-defect state, Nabors expects to spend $400,000 on prototype inspection, $80,000 on vendor certification, and $75,000 on process acceptance. Assume sales to be $2,700,000. Required: Question Content Area 1. Prepare a long-range performance report for 20x5. Enter all answers as positive amounts. If the budget variance amount is…