At the end of 1998, Barton Company recorded the following quality costs: 

design review	$75.000
product withdrawals	25.000
Re-checking	40.000
material inspection	30.000
quality training	40.000
Process evaluation	28.000
The remaining raw materials	45.000
Lost of sales	30.000
rating of Product	10.000
Returned items	10.000

  REQUESTED: 1. Make a quality cost report by listing costs according to categories. 2.Are there hidden costs in the report? Explain.