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

Lost sales due to poor quality

$ $78,000$

Quality data gathering, analysis, and reporting

$ $23,000$

Net cost of spoilage

$ $88,000$

Re$-$entering data because of keying errors

$ $98,000$

Test and inspection of in$-$process goods

$ $24,000$

Final product testing and inspection

$ $78,000$

Statistical process control activities

$ $49,000$

Returns arising from quality problems

$ $16,000$

Downtime caused by quality problems

$ $26,000$

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

$($Course LO $12)$

Question $4$ options:

$$174,000$

$$102,000$

$$104,000$

$$122,000$