Do not use excel to solve the question. Thank you.

(B) Quality cost report of XYZ Company is to be based on the following data: Lost sales due to poor quality Net cost of spoilage Final product testing and inspection Net cost of scrap Systems development Supplies used in testing and inspection Rework labor and overhead Quality data gathering, analysis, and reporting Product recalls $86,000 $35,000 $19,000 $88,000 $83,000 $94,000 $72,000 $43,000 $53,000 Required: Prepare a Quality Cost Report in good form with separate sections for prevention costs, appraisal costs, internal failure costs, and external failure costs