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Eade 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

Eade 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

$83,800

$107,800

$86,100

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