Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $39,300 Lost sales due to poor quality $22,400 Test and inspection of in-process goods $17,500 Quality circles $66,600 Net cost of spoilage $62,400 Debugging software errors $64,800 Rework labor and overhead $19,900 Final product testing and inspection $48,100 Statistical process control activities $40,200 What would be the total external failure cost appearing on the quality cost report?

$381,200

$61,700

$87,200

$208,800