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

Lost sales due to poor quality	$ 22,800
Quality data gathering, analysis, and reporting	$ 62,400
Net cost of spoilage	$ 68,800
Re-entering data because of keying errors	$ 24,200
Test and inspection of in-process goods	$ 19,500
Final product testing and inspection	$ 48,600
Statistical process control activities	$ 37,900
Returns arising from quality problems	$ 40,000
Downtime caused by quality problems	$ 61,000

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

Multiple Choice

$47,000

$101,000

$103,300

$154,000