No.

Paragraphs

Mean

(%)

SD

t

Sig.

1

The Company calculates the cost of testing supplies from raw materials and semi-finished products.

3.32

66.40

1.045

3.32

0.001

2

The Company calculates the costs of testing and inspection during production processes.

4.42

88.40

0.762

20.36

0.000

3

The Company calculates the costs of testing and inspection equipment.

4.33

86.60

0.853

17.12

0.000

4

The Company calculates the costs of consumables through inspection and testing.

4.17

83.40

0.803

15.92

0.000

5

The Company calculates the cost of analyzing and reporting test and inspection results.

4.24

84.80

0.430

31.64

0.000

6

The Company calculates the costs of the field performance test (operation of the product at the consumer facility).

3.41

68.20

1.033

4.33

0.000

All paragraphs

4.21

84.17

0.551

24.01

0.000