E4-38B Classify costs and make a quality-initiative decision (Learning Objective 5) Christianson Corp. manufactures radiation-shielding glass panels. Suppose the company is considering spending the following amounts on a new TQM program: Strength-testing one item from each batch of panels Training employees in TOM Training suppliers in TOM Identifying preferred suppliers that commit to on-time delivery of perfect quality materials $68,000 $24,000 $33,000 $55,000