Cost of fixing software defects

Recently I read an article that had an estimated dollar amount of how much it costs to correct defects if/when found in various phases. Example – a design defect (medium impact) found during testing costs only $300 to fix. The same defect found after testing, and post release/implementation costs $10,000 to correct. I’m looking for more information about this subject. Understanding that there are many variables to consider (architecture, language, platforms, etc), I’m looking for existing research on this subject.