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Eagleson Company's quality cost report is to be based on the following data: Net cost of scrap $ 75,000 Liability arising from defective products $

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

Net cost of scrap $ 75,000
Liability arising from defective products $ 32,000
Warranty repairs and replacements $ 80,000
Re-entering data because of keying errors $ 75,000
Supplies used in testing and inspection $ 18,000
Quality data gathering, analysis, and reporting $ 62,000
Final product testing and inspection $ 21,000
Test and inspection of in-process goods $ 44,000
Systems development $ 45,000

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

$107,000

$125,000

$84,000

$89,000

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