Question 4 (20 marks) Galben Company's had sales of $1,300,000 last year; quality costs for the last year were as follows: Returns and allowances arising from quality problems $24,000 Audits of the effectiveness of the quality system 4,000 Rework materials, labour and overhead 16,000 Supplies used in testing and inspection 8,000 Product recalls 89,000 Debugging software errors 19,000 Systems development 15,000 Maintenance of test equipment 11,000 Re-entering data because of keying errors 3,000 Required: 1. Prepare a quality cost report with amounts and % for the last year. (18 marks) 2. What recommendations would you make to management of Galben based on your findings in the report? (2 marks)