Robbie of Steam Inc has been concerned about the growth in costs over the last several years. Robbie asked the controller to perform an activity analysis to gain a better insight into these costs. The activity analysis revealed the following:

ActivityActivity Cost

Correcting invoice errors (invoices have been printed-notmailed)$15,000

Disposing of scrap(defective units) 39,000

Shipping late production with Federal Express (at companys cost) 33,000

Final inspection 20,000

Inspecting work inprocess 30,000

Preventative machine maintenance 18,000

Responding to customer qualitycomplaints18,000

Total$173,000

Using this information prepare a cost of quality report (as suggested by the template below). Assume sales for the period were $700,000.

Quality Cost Classification	Quality Cost	Percent of Total quality cost	Percent of total Sales
Total