At the End of the Current Year, Sugarbaker Ltd Required:

Prepare a Quality Cost Report by Quality Cost

Essay

At the end of the current year, Sugarbaker Ltd.collected the following data about its quality program: $\begin{array}{lr}\text { Sales }(50,000 \times £ 40) & £ 2,000,000 \\\text { Training program } & 24,000 \\\text { Rework } & 80,000 \\\text { Scrap } & 60,000 \\\text { Warranty repairs } & 80,000 \\\text { Complaints } & 40,000 \\\text { Inspection labour } & 50,000 \\\text { Test labour } & 60,000 \\\text { Supplier evaluation } & 6,000\end{array}$
Required:

Prepare a quality cost report by quality cost category.