Galaviz Company's quality cost report is to be based on the following data:

Net cost of spoilage $ $86,000$

Test and inspection of in$-$process goods $ $32,000$

Supplies used in testing and inspection $ $94,000$

Quality engineering $ $100,000$

Downtime caused by quality problems $ $58,000$

Systems development $ $13,000$

Supervision of testing and inspection activities $ $60,000$

Cost of field servicing and handling complaints $ $49,000$

Lost sales due to poor quality $ $25,000$

Required:

Complete the following Quality Cost Report.

Galaviz Company

Quality Cost Report

Prevention costs

Total prevention cost

Appraisal costs

Total appraisal cost

Internal failure costs

Total internal failure cost

External failure costs

Total external failure cost

Total quality cost