A quality control activity analysis indicated the following four activity costs of a hotel:
Inspecting cleanliness of rooms ........... $ 108,000
Processing lost customer reservations ........ 450,000
Rework incorrectly prepared room service meal .... 54,000
Employee training ................. 288,000
Total ..................... $ 900,000
Sales are $ 3,000,000. Prepare a cost of quality report.