Quality Cost Analysis

$1.$ What is the total failure cost for this month?

Inspection wages $$12,000\mathrm{.}00$

Quality planning $$4,000\mathrm{.}00$

Source inspection $$2,000\mathrm{.}00$

In$-$plant scrap and rework $$88,000\mathrm{.}00$

Final product test $$110,000\mathrm{.}00$

Retest and troubleshooting $$39,000\mathrm{.}00$

Field warranty costs $$205,000\mathrm{.}00$

Evaluation and processing of deviation requests $$6,000\mathrm{.}00$

$2.)$ Assume that the cost data available to you for a certain period are limited to the following:

Final test $$18,000$

Loss on disposition of surplus stock $$15,000$

Field warranty costs $$275,000$

Scrap $$150,000$

Customer returns $$25,000$

Planning for inspection $$16,000$

What is the total of the quality cost?