Tacoma Corp has the following information related to costs of quality:

	Amount/Rate
Units produced and sold	120,000
% of units reworked	6%
% of units returned by customers	2.5%
scheduled equipment testing	60 hours
breakdown equipment maintenance	180 hours
product redesign	480 hours
cost of rework units	$14 per unit
cost of customer returns	$30 per unit
maintenance and testing cost per hour	$96 / hr
product design cost per hour	$18 / hr

a. Prepare a Cost of Quality report that classifies the costs above into the appropriate COQ category.

b. Using the results of the COQ report above, what's the most important concern that needs management's attention regarding quality and costs?