Which of the following costs is not properly characterized as an external failure cost under a COQ

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Which of the following costs is not properly characterized as an external failure cost under a COQ reporting system?

a. Sales returns and allowances

b. Lost contribution due to increased demand on constrained resources

c. Lost sales and customer ill-will due to defective products

d. Repair or replacement costs

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Cost Management A Strategic Emphasis

ISBN: 9781259917028

8th Edition

Authors: Edward Blocher, David F. Stout, Paul Juras, Steven Smith

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