Gadsen Company's quality cost report is to be based on the following data: Maintenance of test equipment Quality training Product recalls Quality circles Rework labor and overhead $ 27,000 $ 96,000 $ 60,000 $ 34,000 $ 51,000 $ 15,000 Liability arising from defective products Supervision of testing and inspection activities Re-entering data because of keying errors Supplies used in testing and inspection $ 88,000 $ 62,000 $ 102,000 Required: Complete the following Quality Cost Report. Gadsen Company Quality Cost Report Prevention costs Liability arising from defective products Supplies used in testing and inspection Total prevention cost Appraisal costs $ 15,000 102,000 117,000 Quality training 96,000 Quality circles 34,000 Maintenance of test equipment 27,000 Total appraisal cost 157,000 Internal failure costs Rework labor and overhead 51,000 Total internal failure cost External failure costs 51,000 Total external failure cost 0 Total quality cost $ 325,000