The following are potential sources of evidence regarding the effectiveness of the division's total quality management program. Assume that, all comparisons are for similar time periods and duration and current items are compared with similar items before the implementation of the total quality management program. The least persuasive evidence would be a comparison of
Employee morale over the two time periods.
Scrap and rework costs over the two time periods.
Customer returns over the two time periods.
Manufacturing and distribution costs per unit over the two time periods.
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