Cost Accounting-Chapter 19 Homework

Cost Accounting-Chapter 19 Homework - Exercise 19-16...

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Exercise 19-16 Semi-annual COQ Report, Costen, Inc. (in thousands) 6/30/2009 12/31/2009 6/30/2010 12/31/2010 Prevention costs Machine maintenance $ 440 $ 440 $ 390 $ 330 Supplier training 20 100 50 40 Design reviews 50 214 210 200 Total prevention costs 510 25.00% 6.19% 754 34.92% 8.30% 650 40.50% 6.99% 570 44.85% 6.32% Appraisal costs Incoming inspection 108 123 90 63 Final testing 332 332 293 203 Total appraisal costs 440 21.57% 5.34% 455 21.07% 5.01% 383 23.86% 4.12% 266 20.93% 2.95% Internal failure costs Rework 231 202 165 112 Scrap 124 116 71 67 Total internal failure costs 355 17.40% 4.31% 318 14.73% 3.50% 236 14.70% 2.54% 179 14.08% 1.98% External failure costs Warranty repairs 165 85 72 68 Customer returns 570 547 264 188 Total external failure costs 735 36.03% 8.92% 632 29.27% 6.96% 336 20.93% 3.61% 256 20.14% 2.84% Total quality costs $2,040 $2,159 $1,605 $1,271 Total revenues $8,240 100.00% 24.76% $9,080 100.00% 23.78% $9,300 100.00% 17.26% $9,020 100.00% 14.09% Exercise 19-17
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