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Eade Company's quality cost report is to be Systems development $32,000 based on the following data: Final product testing & inspection 13,000 Quality data gathering,

Eade Company's quality cost report is to be Systems development $32,000
based on the following data: Final product testing & inspection 13,000
Quality data gathering, analysis & reporting 11,000
Net cost of scrap 62,000
Returns arising from quality problems 59,000
Amortization of test equipment 57,000
Rework labour & OH 18,000
Test & inspection of incoming materials 40,000

From the data above (Eade Co), what will be the total appraisal cost appearing on the Quality Cost report?
A $70,000
B $97,000
C $110,000
D $119,000

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