44. (10 points) The Bulldog Company incurred the following quality-related costs: Spoilage Product design Product liability Product recalls Retesting Rework Testing Training Warranty repairs 2020 $ 220,000 110,000 90,000 240,000 240,000 120,000 180,000 120,000 80,000 a. Prepare a Cost of Quality report that classifies the costs above into the appropriate COQ category. b. Using the results of the report you prepared above, what is the most important observations can Quality spending for Bulldog