C1 Co. has the following information related to costs of quality.

	Amount / Rate
Units produced and sold	124,500
% units reworked	6.0%
% of units returned by customers	2.5%
Scheduled testing & inspection of equipment	45 hours
Breakdown equipment maintenance	125 hours
Product design	340 hours
Cost of rework units	$7.50 per unit
Cost of customer returns	$15.00 per unit
Maintenance cost per hour	$65.00 per hour
Product design cost per hour	$12.50 per hour

Prepare a Cost of Quality report that classifies the costs above into the appropriate COQ category. Round all amounts to whole dollars in your solution.