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

Lost sales due to poor quality	$ 13,900
Quality data gathering, analysis, and reporting	$ 65,000
Net cost of spoilage	$ 61,100
Re-entering data because of keying errors	$ 18,500
Test and inspection of in-process goods	$ 18,600
Final product testing and inspection	$ 44,100
Statistical process control activities	$ 45,200
Returns arising from quality problems	$ 39,600
Downtime caused by quality problems	$ 60,500

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

Multiple Choice

• $172,900

• $93,000

• $79,700

• $62,700