ade Company's quality cost report is to be based on the following data:

Liability arising from defective products	$34,600
Lost sales due to poor quality	$22,600
Test and inspection of in-process goods	$20,100
Quality circles	$66,000
Net cost of spoilage	$61,900
Debugging software errors	$60,600
Rework labor and overhead	$23,400
Final product testing and inspection	$42,000
Statistical process control activities	$41,800

What would be the total prevention cost appearing on the quality cost report?

$100,600

$107,800

$86,100

$83,800