The following table lists all costs of quality incurred by Sam’s Surf Shop last year. What was Sam’s appraisal cost for quality last year?
Annual inspection costs......... $ 155,000
Annual cost of scrap materials...... 286,000
Annual rework cost.......... 34,679
Annual cost of quality training....... 456,000
Annual warranty cost......... 1,546,000
Annual testing cost.......... 543,000