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