Activity-Based Quality Costing

Ivanov, 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	163,200	349,200
Warranty work (units)	1,720	850
Scrapped units (number)	3,360	870
Inspection (hours)	3,370	1,670
Quality training (hours)	83	83
Activities:
Performing warranty work	$830,110
Scrapping units	617,580
Inspecting	317,520
Quality training	83,332

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	$___	$___