Report for time assigned to incident queue?

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I am looking to create a report that will show how much time has elapsed between queue transitions.  For example, an incident is created and assigned to a L1 queue and then assigned to a L2 queue after initial troubleshooting is done.  L2 then researches and sends a response to the customer.  I would like to tell how long the incident was in the L1 queue and how long it was in the L2 queue.  

The data is there because you can see it in the audit log but I am not able to build a report that will cleanly show me the time.