Jordan Company Manufactures Doors and Maintains a Cost-Of-Quality (COQ) Reporting

Essay

Jordan Company manufactures doors and maintains a Cost-of-Quality (COQ) reporting system. Classify each of the following quality-related costs as a prevention cost, an appraisal cost, an internal failure cost, an external failure cost, or none of the above.
(a) Retesting of reworked products
(b) Downtime due to quality problems
(c) Analysis of the cause of defects in production
(d) Depreciation of test equipment
(e) Warranty repairs
(f) Lost sales arising from a reputation for poor quality
(g) Quality circles
(h) Rework direct manufacturing labor and overhead
(i) Net cost of spoilage
(j) Technical support provided to suppliers
(k) Audits of the effectiveness of the quality system
(l) Plant utilities in the inspection area