關於品質成本的計算 - 會計

目前有以下資料:
units manuf. and sold 12000 units
selling price $2500
variable costs per unit $1600
testing and inspection hours per unit 1.5
hours spent on design 7200
percentage of units reworked 7%
reworked costs per air-conditioners $510
percentage of units repaired 7%
repair costs per air-conditioners $600
estimates lots sales from poor quality 500

The labor rates per gour for two activites are as follows:
testing and inspection $50 per hours
design $80 per hours

(p.s 以上是成會96中興第4題擷取的部份.有不懂儘管發問~)

題目是要計算各個品質成本...
我的算法是:

預防 7200*80
鑑定 12000*1.5*50
內失 12000*7%*510+500*1600
外失 12000*7%*600

不知道我算的對不對...不過我最大問題是"estimates lots sales from poor quality"
我不知道是不是500*1600...
那麼就有請高手來幫忙解答了!!! 拜託了感恩!!!



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