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

Net cost of spoilage	$ 87,000
Test and inspection of in-process goods	$ 33,000
Supplies used in testing and inspection	$ 95,000
Quality engineering	$ 101,000
Downtime caused by quality problems	$ 59,000
Systems development	$ 14,000
Supervision of testing and inspection activities	$ 61,000
Cost of field servicing and handling complaints	$ 50,000
Lost sales due to poor quality	$ 26,000

Required: Complete the following Quality Cost Report.