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

Lost sales due to poor quality	$ 22,600
Quality data gathering, analysis, and reporting	$ 66,000
Net cost of spoilage	$ 61,900
Re-entering data because of keying errors	$ 23,400
Test and inspection of in-process goods	$ 20,100
Final product testing and inspection	$ 42,000
Statistical process control activities	$ 41,800
Returns arising from quality problems	$ 34,600
Downtime caused by quality problems	$ 60,600

What would be the total external failure cost appearing on the quality cost report?

Multiple Choice

• $57,200

• $373,000

• $83,200

• $203,100