SG Cooler has recently decided to implement the Total Quality Management (TQM) philosophy, but realizes that its present performance reporting system does not highlight quality costs. The reports contain the data below, but the directors require this to be reported in an appropriate format. The following information is available in respect of the year ended 31 Dec 2019: (i) Production data: Units requiring rework 1,500 Units requiring warranty repair 1,800 service Design engineering hours ?0,000 Inspection hours (manufacturing) 220,000 (ii) Cost data: $ Design engineering cost per hour 70 Inspection cost per hour (manufacturing) 40 Rework cost per air-conditioning system unit reworked 2 000 (manufacturing) ' Customer support cost per repaired unit (marketing) 250 Transportation costs per repaired unit (distribution) 100 Warranty repair costs per repaired unit 3,000 (iii) Staff training costs amounted to $200,000 and additional product testing costs were $50,000. (iv) The marketing director has estimated that sales of 1,500 units were lost as a result of negative publicity in trade journals. The average contribution per air-conditioning system unit is estimated at $7,000. Required: Prepare a cost of quality report for SG Coolers that (i) clearly shows the cost of quality for each category; and (ii) total cost of quality for the year ended 31 December 2019