1. Activity-Based Quality Costing

   Abernathy, Inc., produces two different generators and is concerned about their quality. The company has identified the following quality activities and costs associated with the two products:

   	Generator A	Generator B
   Units produced	161,600	343,000
   Warranty work (units)	1,800	820
   Scrapped units (number)	3,430	800
   Inspection (hours)	3,380	1,730
   Quality training (hours)	82	82
   Activities:
   Performing warranty work	$841,020
   Scrapping units	600,660
   Inspecting	306,600
   Quality training	81,836

   Required:

   1. Calculate the quality cost per unit for each product, and break this unit cost into quality cost categories. If required, round your answers to the nearest cent.

   	Generator A	Generator B
   Unit cost	$	$

   Which of the two seems to have the lowest quality?