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 external failure cost appearing on the quality cost report?

Multiple Choice

$$451,000$

$$155,000$

$$112,000$

$$262,000$