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 internal failure cost appearing on the quality cost report?

Multiple Choice

• $147,100

• $104,700

• $104,100

• $42,300