Filerton Inc. produces large quantities of products for their customers within tight deadlines. Recently, customers have been returning their products to Filerton, citing errors and defects in the items they have received. Which total quality management core value does Filerton need to employ to correct this issue?

a. Filerton needs to promote cooperation with vendors, suppliers, and customers.

b. Filerton managers need to measure progress.

c. Filerton needs to ensure quality is designed into their products so errors are prevented from occurring.

d. Filerton needs to hold down costs.

e. Filerton needs to employ methods to meet the needs of internal customers

Sailcloth & more currently produces boat sails and is considering expanding its operations to include awnings for homes and travel trailers. the company owns land beside its current manufacturing facility that could be used for the expansion. the company bought this land 5 years ago at a cost of $319,000. at the time of purchase, the company paid $24,000 to level out the land so it would be suitable for future use. today, the land is valued at $295,000. the company has some unused equipment that it currently owns valued at $38,000. this equipment could be used for producing awnings if $12,000 is spent for equipment modifications. other equipment costing $490,000 will also be required. what is the amount of the initial cash flow for this expansion project?