Dust Busters Incorporated manufactures two types of small hand-operated vacuum cleaners. Dust Busters is concerned...

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Accounting

Dust Busters Incorporated manufactures two types of small hand-operated vacuum cleaners. Dust Busters is concerned about quality issues and has compiled the following information for the past year associated with the two vacuums: Heavy DutyRegularActivity CostsUnits produced151,000301,000 Warranty work (units)1,200800$ 130,000Recalled units1,600400120,000Reworked units1,80060070,000Inspection hours (incoming materials)1,10090032,000Inspection hours (completed units)90010050,000Quality training hours52028020,000Total Activity Costs $ 422,000Required:Find the quality cost per unit for each product.Which product has higher quality costs?

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