Quality Control Activities Activity Cost Process audits $50,300     Training of machine operators 27,900     Processing returned products 16,700     Scrap processing (disposal) 25,700     Rework 8,400     Preventative maintenance 27,600     Product design 42,100     Warranty work 6,900     Finished goods inspection 22,500     From the provided schedule of activity costs, determine the prevention costs. a. $97,600 b. $114,300 c. $106,000 d. $55,500

5.04 Cost of Normal Spoilage additional rework required direct materials costing $1,000 and direct labor costing $700. Assume that the spoilage was due to carelessness by a Frieling worker and it is considered to be normal spoilage. Required: Calculate the cost of the Tramel job. $ Feedback Check My Work Make any needed journal entry to the overhead control account. If an amount box does not require an entry, leave it blank. V Check My Work See Cornerstone 5.4. What if the additional rework required $1,400 of direct labor? What would be the effect on the cost of the Tramel job?

Goodman Productions manufacture coffee tables. They have provided the following visualization to assist in evaluating the applied manufacturing overhead vs. the actual manufacturing overhead incurred during the current fiscal period.

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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…

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Cost of Quality Report A quality control activity analysis indicated the following four activity costs of a hotel: Inspecting cleanliness of rooms Processing lost customer reservations Reworking incorrectly prepared room service meals Employee training Total $47,600 23,800 95,200 71,400 $238,000 Sales are $1,700,000. Prepare a cost of quality report. Round percent of sales to one decimal place. Quality Cost Classification Prevention Appraisal Internal failure External failure Total Cost of Quality Report Quality Cost Percent of Total Percent of Quality Cost Total Sales % % % % % % % % % %

puestion 5.4 Stark and Company's has the following cost data: Systems development Final product testing and inspection Quality data gathering, analysis, and reporting Net cost of scrap Customer returns arising from quality problems Amortization of testing equipment $29,000 $12,000 $9,000 $58,000 $56,000 553,000 $16,000 $38,000 $33,000 Rework labour and overhead Testing and inspection of incoming materials Product recalls Submission Instructions: 1. Determine the total prevention costs? 2. Determine total appraisal costs? 3. Determine the total internal failure costs?