Phelps Company manufactures custom-designed filtering equipment for swimming pools and tanks. In May 2014, the company had sales of $895,000 and incurred the following costs of quality: Product design costs $ 8,600 Product recall costs 5,200 Product simulation costs 13,500 Product testing costs 3,500 Product warranty claims 2,000 Scrap and rework costs 3,000 The ratio of the costs of conformance

to total costs of quality was
A) 0.04 to 1
B) 0.28 to 1
C) 0.72 to 1
D) 1 to 1


C

Business

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