Boucherd Company's quality cost report is to be based on the following data:

Downtime caused by quality problems	$11,000
Rework labour and overhead	$32,000
Quality circles	$44,000
Returns arising from quality problems	$97,000
Supervision of testing and inspection activities	$18,000
Test and inspection of in-process goods	$90,000
Systems development	$28,000
Amortization of test equipment	$25,000
Warranty repairs and replacements	$59,000

Required:

1. Prepare a quality cost report in good form with separate sections for prevention costs, appraisal costs, internal failure costs, and external failure costs. Percentage of sales is not required.