No. 165 No.

172
In Dollars % of Sales In Dollars % of Sales
Sales Revenue 4,800,000.00 5,500,000.00
Prevention Cost:
Reliability engineering 240,000.00 5.00% 300,000.00 5.45%
Quality training 35,000.00 0.73% 50,000.00 0.91%
Total 275,000.00 5.73% 350,000.00 6.36%
Appraisal Cost 15,000.00 0.31% 25,000.00 0.45%
Internal failure cost 53,200.00 1.11% 40,000.00 0.73%
External failure cost:
Warranty cost 67,200.00 1.40% 4,000.00 0.07%
Transportation costs to customer sites 29,500.00 0.61% 15,000.00 0.27%
Total 96,700.00 2.01% 19,000.00 0.35%
Total Quality cost 439,900.00 9.16% 434,000.00 7.89%

No. 165 No. 172

In Dollars % of Cost In Dollars % of Cost
Sales Revenue 439,900.00 434,000.00
Prevention Cost:
Reliability engineering 240,000.00 54.56% 300,000.00 69.12%
Quality training 35,000.00 7.96% 50,000.00 11.52%
Total 275,000.00 62.51% 350,000.00 80.65%
Appraisal Cost 15,000.00 3.41% 25,000.00 5.76%
Internal failure cost 53,200.00 12.09% 40,000.00 9.22%
External failure cost:
Warranty cost 67,200.00 15.28% 4,000.00 0.92%
Transportation costs to customer sites 29,500.00 6.71% 15,000.00 3.46%
Total 96,700.00 21.98% 19,000.00 4.38%
Total Quality cost 439,900.00 100.00% 434,000.00 100.00%