CIS Company Has the Following Information Available Required:
Prepare the Quality Cost Report for CIS Company

CIS Company has the following information available:
$\begin{array} { l } \text {Quality engineering of products }&\$20,000 \\ \text {Technical support provided by CIS to suppliers }&\$2,000 \\ \text {Cost of field servicing }&\$80,000 \\ \text {Supervision of testing activities }&\$30,000 \\ \text {Net cost of spoilage }&\$55,000 \\ \text {Depreciation of testing equipment }&\$4,500 \\ \text {Plant utilities in inspection area }&\$100,000 \\ \text {Retesting of reworked products }&\$200,000 \\ \text {Lost sales arising from a reputation for poor quality products }&\$ 1,000,000\\ \text { Reinspection of reworked products}&\$ 44,000\\ \text {Warranty replacements }&\$3,000 \\ \text {Returns and allowances given to customers due to quality issues }&\$5,500 \\ \text {Rework laborand overhead }&\$70,000 \\\end{array}$

Required:
Prepare the quality cost report for CIS Company.