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

Liability arising from defective products	$40,000
Lost sales due to poor quality	$22,600
Test and inspection of in-process goods	$19,700
Quality circles	$67,100
Net cost of spoilage	$63,200
Debugging software errors	$61,900
Rework labor and overhead	$19,100
Final product testing and inspection	$48,500
Statistical process control activities	$36,700

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

$85,200

$107,100

$103,800

$86,800