Charles Berkle is the manager of Nogain Manufacturing and is interested in doing a cost of quality analysis. The following cost and revenue data are available for the most recent year ended December 31. Sales revenue $ 250,000 Cost of goods sold 140,000 Warranty expense 24,000 Inspection costs 11,000 Scrap and rework 7,800 Product returns due to defects 6,000 Depreciation expense 10,000 Machine maintenance expense 2,300 Wage expense 35,000 Machine breakdown costs 4,000 Estimated lost sales due to poor quality 5,000 a. Classify each of these costs into the four quality cost categories and prepare a cost of quality report for Nogain. b. What percentage of sales revenue is being spent on prevention and appraisal activities

The following data is provided for garcon company and pepper company. garcon company pepper company beginning finished goods inventory $12,600 $16,900 beginning work in process inventory 17,600 21,600 beginning raw materials inventory 7,700 10,650 rental cost on factory equipment 28,500 23,050 direct labor 23,000 39,800 ending finished goods inventory 18,500 14,100 ending work in process inventory 26,500 19,800 ending raw materials inventory 6,800 7,600 factory utilities 12,300 17,750 factory supplies used 13,000 4,400 general and administrative expenses 31,000 59,500 indirect labor 2,450 9,580 repairs—factory equipment 6,860 3,700 raw materials purchases 37,000 66,000 selling expenses 51,200 48,700 sales 238,530 337,510 cash 29,000 17,200 factory equipment, net 217,500 118,825 accounts receivable, net 16,800 24,200 compute the total prime costs for both garcon company and pepper company.