percent of the total project costs.
This approach is not for all organizations and projects. I could apply it to mine because I know the development teams at my organization. Also, CMM Level 3 allows us to handle more risks without affecting our output quality; however, when testing products from development groups outside our organization, we would not take these risks. You need to know who is providing you with the artifacts to be tested in your organization. Then you will be able to plan and allocate your testing resources in an efficient manner.