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

Harwood Company's quality cost report is to be based on the following data:
$\begin{array}{|l|l|}\hline \text { Amortization of test equipment } & \$ 94,000 \\\hline \text { Quality circles } & \$ 54,000 \\\hline \text { Product recalls } & \$ 20,000 \\\hline \text { Test and inspection of incoming materials } & \$ 82,000 \\\hline \text { Debugging software errors } & \$ 11,000 \\\hline \text { Rework labour and overhead } & \$ 48,000 \\\hline \text { Technical support provided to suppliers } & \$ 12,000 \\\hline \text { Net cost of scrap } & \$ 29,000 \\\hline \text { Lost sales due to poor quality } & \$ 74,000 \\\hline\end{array}$ Required:
Prepare a quality cost report in good form with separate sections for prevention costs,appraisal costs,internal failure costs,and external failure costs.