All of the following costs are generally included in a Cost-of-Quality (COQ)report except:
A)Warranty claims.
B)Forgone contribution margin on lost sales.
C)The cost of sales calls.
D)Design re-engineering costs.
E)The cost of implementing a statistical process control (SPC)system.

Question

Quizplus · Accepted Answer

The cost of sales calls is not typically included in a COQ report. COQ reports usually focus on costs related to prevention, appraisal, and internal and external failures. Sales calls are considered an overhead cost that does not directly relate to quality. The other options are all potential costs that could be included in a COQ report.

All of the Following Costs Are Generally Included in a Cost-Of-Quality