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

Lost sales due to poor quality	$	13,000
Quality data gathering, analysis, and reporting	$	63,600
Net cost of spoilage	$	66,000
Re-entering data because of keying errors	$	18,500
Test and inspection of in-process goods	$	20,700
Final product testing and inspection	$	46,400
Statistical process control activities	$	39,700
Returns arising from quality problems	$	39,000
Downtime caused by quality problems	$	66,100

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

Multiple Choice

• $86,700

• $67,100

• $170,400

• $99,800