P-link Company makes routers for some of the major telecom brands. The direct manufacturing cost is $48 per unit. The circuit board of low quality has a rework cost of about $20 per unit. The company makes 800 circuit boards monthly and on an average 82% are of required quality. The defective one are reworked and about 1/4 th will be reaching the required quality. The quality team of the company has proposed a revised process flow that could improve the quality level to 95%. Calculate the change in the direct cost per unit of improvement in product quality
