Exercise 14.12 Quality Cost Report Kang Company reported sales of $3,240,000 in 20x5. At the end of the calendar year, the fol- lowing quality costs were reported: $162,000 54,000 27,000 21,600 54,000 27,000 18,900 108,000 Design review Recalls Reinspection Materials inspection Quality training Process acceptance Scrap Lost sales Product inspection Returned goods 16,200 51,300 Required: Prepare a quality cost report. 1. Prepare a graph (pie chart or bar graph) that shows the relative distribution of quality costs and comment on the distribution. 2