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

Lost sales due to poor quality	$ 14,900
Quality data gathering, analysis, and reporting	$ 70,100
Net cost of spoilage	$ 68,300
Re-entering data because of keying errors	$ 27,100
Test and inspection of in-process goods	$ 19,400
Final product testing and inspection	$ 47,600
Statistical process control activities	$ 45,600
Returns arising from quality problems	$ 37,000
Downtime caused by quality problems	$ 57,500

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

• $67,000

• $91,800

• $87,700

• $182,700