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Learner Corp. had total sales of $20,000,000 for the fiscal year ending on December 31,...

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Accounting

  1. Learner Corp. had total sales of $20,000,000 for the fiscal year ending on December 31, 20X1. Learner's costs of quality are as follows:

Recalls$700,000

Warranties 500,000

Recruiting 95,000

Reinspection 350,000

Quality training 20,000

Process acceptance175,000

Field testing 90,000

Calculate Learner's appraisal cost for the year.

  1. $965,000
  2. $510,000
  3. $265,000
  4. $710,000

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