Fabrick Company's quality cost report is to be based on the following data: Lost sales due to poor quality $15,600 Quality data gathering, analysis, and $66,900 reporting Net cost of spoilage $59,500 Re-entering data because of keying $26, 100 errors Test and inspection of in-process goods $15,800 Final product testing and inspection $40,000 Statistical process control activities $40,600 Returns arising from quality problems $39,400 Downtime caused by quality problems $63,800 What would be the total internal failure cost appearing on the quality cost report? $103,200 $95, 200 $149400 $41,700