San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May.

Required: Prepare a quality-cost report similar to the report shown in Exhibit 8–6.

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Training of quality-control inspectors $21,000 Tests of instruments before sale 30,000 Inspection of electrical components purchased from outside suppliers. 12,000 Costs of rework on faulty instruments 9,000 Replacement of instruments already sold, which were still covered by warranty 16,500 Costs of defective parts that cannot be salvaged 6,100