San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to...

 

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San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May. Training of quality-control inspectors $21,000 Tests of instruments before sale 30,000 Inspection of electrical components purchased from outside suppliers 12,000 Costs of rework on faulty instruments 9,000 Replacement of instruments already sold, which were still covered by warranty 16,500 Costs of defective parts that cannot be salvaged 6,100 Required: Prepare a quality-cost report San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May. Training of quality-control inspectors $21,000 Tests of instruments before sale 30,000 Inspection of electrical components purchased from outside suppliers 12,000 Costs of rework on faulty instruments 9,000 Replacement of instruments already sold, which were still covered by warranty 16,500 Costs of defective parts that cannot be salvaged 6,100 Required: Prepare a quality-cost report