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Fabrick Company's quality cost report is to be based on the following data: Lost sales due to poor quality $ 22,400 Quality data gathering, analysis,

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

Lost sales due to poor quality $ 22,400
Quality data gathering, analysis, and reporting $ 66,600
Net cost of spoilage $ 62,400
Re-entering data because of keying errors $ 19,900
Test and inspection of in-process goods $ 17,500
Final product testing and inspection $ 48,100
Statistical process control activities $ 40,200
Returns arising from quality problems $ 39,300
Downtime caused by quality problems $ 64,800

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

Multiple Choice

  • $105,900

  • $84,100

  • $88,300

  • $106,800

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