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Needles Accounting Resource Center
Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
Check Figures
Chapter 13: Quality Management and Measurement


P 1. 1. Bollingbrook, total costs of quality as a percentage of sales: 7.28%; 2. Crete, ratio of costs of conformance to total costs of quality: 28.10%

P 2. 1. Eaker Company, total costs of conformance: $533,600; 2. Eaker Company, total costs of nonconformance: 10.30% of sales

P 3. 1. Kemp Division is first; Moley Division is last

P 4. 1. Delivery cycle time, weekly average: 73.43

P 5. 1. Partnership Portal, total costs of conformance as a percentage of sales: .58%; 2. Small Business Portal, ratio of costs of nonconformance to total costs of quality: 45.03%

P 6. 1. East Division, total costs of conformance: $348,500; 2. East Division, total costs of nonconformance: 9.50% of sales

P 7. Delivery cycle time, weekly average: 58.04 hours



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