Fabri Company's quality cost report is to be based on the following data: $56,000 Liability arising from defective products Lost sales due to poor quality Test and inspection of in-process goods Quality circles Net cost of spoilage Debugging software errors Rework labour and overhead Final product testing and inspection Statistical process control activities $51,000 $47,000 $17,000 $93,000 $29,000 $95,000 $32,000 $61,000 (Appendix 11A) What will be the total internal failure cost appearing on the quality cost report? $85,000. $127,000 $146,000. $217.000