| No. | Paragraphs | Mean | (%) | SD | t | Sig. |
| 1 | The Company calculates the costs of handling customer complaints. | 3.34 | 66.80 | 0.974 | 3.84 | 0.000 |
| 2 | The Company calculates replacement costs for defective and returned products. | 4.25 | 85.00 | 0.725 | 18.89 | 0.000 |
| 3 | The Company calculates the costs of transporting faulty products to the factory for recycling or scraping. | 4.17 | 83.40 | 0.690 | 18.52 | 0.000 |
| 4 | The Company calculates the cost of paying collateral to customers. | 4.17 | 83.40 | 0.690 | 18.52 | 0.000 |
| 5 | The Company calculates incident liability costs. | 4.42 | 88.40 | 0.495 | 31.35 | 0.000 |
| 6 | The Company calculates the cost of paying compensation to customers. | 4.17 | 83.40 | 0.555 | 23.02 | 0.000 |
| All paragraphs | 4.19 | 83.89 | 0.575 | 22.75 | 0.000 | |