3) Fabrick Company's quality cost report is to be based on the following data: Lost sales due to poor quality Quality data gathering, analysis, and reporting Net cost of spoilage Re-entering data because of keying errors Test and inspection of in-process goods Final product testing and inspection Statistical process control activities Returns arising from quality problems Downtime caused by quality problems What would be the total internal failure cost appearing on the quality cost report? $ 78,000 $ 23,000 $ 88,000 $ 98,000 $ 24,000 $ 78,000 $ 49,000 $ 16,000 $ 26,000 A) $212,000 B) $166,000 C) $122,000 D) $114,000