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

Lost sales due to poor quality	$ 20,600
Quality data gathering, analysis, and reporting	$ 63,200
Net cost of spoilage	$ 59,900
Re-entering data because of keying errors	$ 26,600
Test and inspection of in-process goods	$ 20,700
Final product testing and inspection	$ 41,000
Statistical process control activities	$ 42,300
Returns arising from quality problems	$ 34,500
Downtime caused by quality problems	$ 61,500

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

Multiple Choice

• $83,900

• $97,700

• $83,300

• $105,500