Fabri Company's quality cost report is to be based on the following data: Liability arising from defective products $56,000 Lost sales due to poor quality $51,000 Testing and inspection of in-process goods $47.000 Quality circles $17,000 Net cost of spoilage $93,000 Debugging software errors $29,000 Rework labor and overhead $95,000 Final product testing and inspection $32,000 Statistical process control activities $61,000 What would be the total prevention cost appearing on the quality cost report? $64.000 $73,000 $93,000 $78,000