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

Lost sales due to poor quality	$ 20,300
Quality data gathering, analysis, and reporting	$ 63,300
Net cost of spoilage	$ 60,200
Re-entering data because of keying errors	$ 24,100
Test and inspection of in-process goods	$ 11,200
Final product testing and inspection	$ 44,400
Statistical process control activities	$ 43,100
Returns arising from quality problems	$ 36,100
Downtime caused by quality problems	$ 59,800

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

Multiple Choice

• $200,500

• $56,400

• $80,100

• $362,500