The ABC Company has collected the following cost data for the year:
Receiving Inspection $ 15,232
Production Scrap $ 32,150
Rejected Products $ 6,200
Product Design $ 25,422
Customer Adjustment Credit $ 85,654
Online Inspection $ 17,248
Quality Team Meeting $ 7,540
Downgrading Products $ 1,125,328
Customer Need survey $ 3,250
Final test $ 25,758
Prototyping $ 136,802
1- Organize these cost in COQ categories and put any non-QOC data in NQ category.
2- Compute the ratio of prevention and appraisal costs to failure costs
3- Recommend strategies for reducing the Total Quality Cost.