Gadsen Company$$s quality cost report is to be based on the following data:

Maintenance of test equipment $ $39,000$

Quality training $ $108,000$

Product recalls $ $72,000$

Quality circles $ $46,000$

Rework labor and overhead $ $63,000$

Liability arising from defective products $ $27,000$

Supervision of testing and inspection activities $ $100,000$

Re$-$entering data because of keying errors $ $74,000$

Supplies used in testing and inspection $ $114,000$

Required:

Complete the following Quality Cost Report.