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Gamma Corp. had total sales of $3,300,000 for the fiscal year ending on December 31,...

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Accounting

Gamma Corp. had total sales of $3,300,000 for the fiscal year ending on December 31, 20X1.

The company's costs of quality are as follows:

Product liability $219,000

Marketing research 79,000

Design reviews 59,000

Packaging inspection 41,000

Field testing 53,000

Calculate Gamma's appraisal cost for the year.

a.$138,000

b.$100,000

c.$94,000

d.$219,000

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