{
  "locale": "en",
  "instructions": "JSON with the fictional monthly ledger and blank fields for event IDs, cost basis, overlaps, recoveries and finance review.",
  "demonstrationOnly": true,
  "source": "https://vrolen.com/blog/cost-of-poor-quality-manufacturing/",
  "workedTables": [
    {
      "title": "Build the monthly failure-cost ledger",
      "headers": [
        "Failure cost",
        "Calculation",
        "Monthly amount"
      ],
      "rows": [
        [
          "Scrap, net of recovery",
          "120 parts × EUR 18",
          "EUR 2,160"
        ],
        [
          "Additional rework labor",
          "80 hours × EUR 30",
          "EUR 2,400"
        ],
        [
          "Rework consumables",
          "Recorded additional usage",
          "EUR 360"
        ],
        [
          "Customer settlements",
          "Net recorded amount",
          "EUR 900"
        ],
        [
          "Return transport",
          "Separate carrier charges",
          "EUR 240"
        ],
        [
          "Failure investigation",
          "12 hours × EUR 35",
          "EUR 420"
        ],
        [
          "COPQ total",
          "Six non-overlapping entries",
          "EUR 6,480"
        ]
      ]
    }
  ],
  "modelIdentifiersAreStable": true,
  "checkedModel": {
    "currency": "EUR",
    "failureEntries": [
      2160,
      2400,
      360,
      900,
      240,
      420
    ],
    "failureTotal": 6480,
    "appraisal": 1200,
    "prevention": 800,
    "widerTotal": 8480,
    "monthlySales": 240000,
    "copqSalesPercent": 2.7
  },
  "blankRecord": [
    {
      "label": "Period and site",
      "value": null
    },
    {
      "label": "Currency and valuation",
      "value": null
    },
    {
      "label": "Failure event ID",
      "value": null
    },
    {
      "label": "Cost category",
      "value": null
    },
    {
      "label": "Quantity and unit cost",
      "value": null
    },
    {
      "label": "Additional labor",
      "value": null
    },
    {
      "label": "Recovery or reversal",
      "value": null
    },
    {
      "label": "Overlapping record",
      "value": null
    },
    {
      "label": "Finance reconciliation",
      "value": null
    },
    {
      "label": "Actual expense change",
      "value": null
    }
  ]
}