A quality control activity analysis indicated the following four activity costs of a hotel.

Verifying credit card information

$$40,000$

Customer service training

$20,000$

Discounting room rates due to poor customer service

$18,000$

Correcting charges to customer invoices

$8,000$

Total

$$86,000$

$$

Sales are $$850,000$ for the year. Prepare a cost of quality report.