) Galvin Company's quality cost report is to be based on the following data: Net cost of spoilage $ 90,000 Test and inspection of in-process goods $ 36,000 Supplies used in testing and inspection $ 98,000 Quality engineering $ 104,000 Downtime caused by quality problems $ 62,000 Systems development $ 17,000 Supervision of testing and inspection activities $ 64,000 Cost of field servicing and handling complaints $ 53,000 Lost sales due to poor quality $ 29,000 Required: Categorize each costs