One of the Camely Chemicals' facilities manufactures a hazardous chemical. The following represents the financial information from the plant for the most recent two years:

	Year 1	Year 2
Sales revenue	$ 727,000	$ 1,167,000
Costs
Redesign manufacturing process	$ 2,890	$ 5,590
Discard defective batches	3,790	6,590
Cleanup toxic spills	25,090	31,590
Warranty claims	12,990	26,490
Product liability claims	20,190	23,190
Rework	7,290	14,490
Preventive maintenance	11,490	22,890
Batch testing	30,290	26,490
Training on equipment	19,090	29,790

Required:

Construct a cost of quality report for year 1 and year 2.