Homework Answers
| Quality cost classification | Activity Cost | % of Total Department cost |
| Prevention | $3,800 | 2% |
| Appraisal | $57,000 | 30% |
| Internal Failure | $22,800 | 12% |
| External Failure | $30,400 | 16% |
| Other patient care | $76,000 | 40% |
| $1,90,000 | 100% | |
| Value Added | $76,000 | 40% |
| Non value added | $1,14,000 | 60% |
| Total | $1,90,000 | 100% |
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