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

Lost sales due to poor quality	$ 22,500
Quality data gathering, analysis, and reporting	$ 62,700
Net cost of spoilage	$ 63,600
Re-entering data because of keying errors	$ 24,500
Test and inspection of in-process goods	$ 14,800
Final product testing and inspection	$ 44,200
Statistical process control activities	$ 39,900
Returns arising from quality problems	$ 37,100
Downtime caused by quality problems	$ 65,500

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

Multiple Choice

• $59,000

• $102,800

• $78,400

• $161,600