San Mateo Circuitry manufactures electrical instruments for a variety of purposes. The following costs related to maintaining product quality were incurred in May. Training of quality-control inspectors $21,000
Tests of instruments before sale 30,000
Inspection of electrical components purchased from outside suppliers 16,000
Costs of rework on faulty instruments 6,000
Replacement of instruments already sold, which were still covered by warranty 16,500
Costs of defective parts that cannot be salvaged 6,100

Required:
Prepare a quality-cost report.