In the practical software development, software quality is generally evaluated by the number of residual defects. To keep the number of residual defects with a permissible value, too much effort is often assigned to software testing. In this paper, we try to develop a statistical model to determine the amount of testing effort which is needed to assure the field quality. The model explicitly includes design, review, and test (including debug) activities. Firstly, we construct a linear multiple regression model that can clarify the relationship among the number of residual defects and the efforts assigned to design, review, and test activities. We then confirm the applicability of the model by statistical analysis using actual project data. Next we obtain an equation based on the model to determine the test effort. As parameters in the equation, the permissible number of residual defects, the design effort, and the review effort are included. Then, the equation determines the test effort that is needed to assure the permissible residual defects. Finally, we conduct an experimental evaluation using actual project data and show the usefulness of the equation.