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

Lost sales due to poor quality	$ 20,800
Quality data gathering, analysis, and reporting	$ 68,800
Net cost of spoilage	$ 66,100
Re-entering data because of keying errors	$ 23,500
Test and inspection of in-process goods	$ 17,400
Final product testing and inspection	$ 49,100
Statistical process control activities	$ 36,800
Returns arising from quality problems	$ 32,000
Downtime caused by quality problems	$ 58,900

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

Multiple Choice

• $52,800

• $373,400

• $79,700

• $201,300