Question: This year, Finn Corporation implemented programs designed to assess the costs of quality for the company. However, the company recently suffered a data loss, and

This year, Finn Corporation implemented programs designed to assess the costs of quality for the company. However, the company recently suffered a data loss, and some of its records have been either partially or completely erased. The accounting intern for Finn Corporation has located a copy of a recent cost of quality report, shown as follows, but the quality activity analysis used to create the report has been lost.

Finn Corporation Cost of Quality Report
Quality Cost Classification Quality Cost Percent of Total Quality Cost Percent of Total Sales
Prevention $290,160 62% 16.1%
Appraisal 74,880 16 4.2
Internal failure 56,160 12 3.1
External failure 46,800 10 2.6
Totals $468,000 100% 26.0%

Quality Activity Analysis

As mentioned on the Cost of Quality Report, Finn Corporation recently suffered a data loss, and some of its records have been lost. After reviewing the Cost of Quality Report, recreate the quality activity analysis in the following table from which the cost of quality report was created.

Quality Control Activities Activity Cost
Rework $fill in the blank
Inspecting incoming raw materials fill in the blank
Warranty work fill in the blank
Process improvement effort fill in the blank
Total activity cost $468,000

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