Gadsen Companys quality cost report is to be based on the following data:

Maintenance of test equipment	$ 27,000
Quality training	$ 96,000
Product recalls	$ 60,000
Quality circles	$ 34,000
Rework labor and overhead	$ 51,000
Liability arising from defective products	$ 15,000
Supervision of testing and inspection activities	$ 88,000
Re-entering data because of keying errors	$ 62,000
Supplies used in testing and inspection	$ 102,000

Required: Complete the following Quality Cost Report