Winter Ltd are a fairly new company and are hope to develop a reputation for delivering high quality products to its customers. They are in the process of introducing total quality management across the whole organization and have collected the following costs in relation to the last quarter: Evaluation of suppliers of raw materials 20,000 Warranty repair costs 80,000 Testing of equipment 10,000 Inspection of materials received 8,000 Cost of scrapping faulty products 25,000 Required: I. Produce a cost of quality report using the four recognized headings and discuss the outcome of the report and whether any further action is required in order to achieve the aim of developing a reputation for high quality. II. Discuss the usefulness of including opportunity costs within a cost of quality report