Rigoletto Company's Quality Cost Report Is to Be Based on the Following

Rigoletto Company's quality cost report is to be based on the following data:
$\begin{array}{lr}\text {Lost sales due to poor quality. }&\$24,000\\\text {Test and inspection of incoming materials. }&\$94,000\\\text {Rework labor and overhead. }&\$55,000\\\text {Test and inspection of in-process goods }&\$32,000\\\text {Product recalls }&\$47,000\\\text {Quality data gathering, analysis, and reporting }&\$15,000\\\text { Disposal of defective products. }&\$88,000\\\text {Maintenance of test equipment. }&\$58,000\\\text {Quality engineering }&\$98,000\\\end{array}$
Required:
Prepare a Quality Cost Report in good form with separate sections for prevention costs,appraisal costs,internal failure costs,and external failure costs.