Have you been measuring how many defects you find at unit testing and system testing per KLOC and how much may cost to fix them?
I can find some information like:
with code reviews + unit testing one can find up to 70% of the defects.
https://www.iiitd.edu.in/~jalote/papers/2WCSQPaper.pdf
Other studies say that the cost of finding and fixing a defect at unit testing is $428 and at system testing is $1045.
http://www.ppi-int.com/systems-engineering/free%20resources/Software%20Q...
Do you know more benchmarks per industry type ?
What is your experience ?
Thanks in advance