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

Lost sales due to poor quality	$	16,400
Quality data gathering, analysis, and reporting	$	71,000
Net cost of spoilage	$	62,900
Re-entering data because of keying errors	$	19,500
Test and inspection of in-process goods	$	11,000
Final product testing and inspection	$	46,800
Statistical process control activities	$	36,000
Returns arising from quality problems	$	32,300
Downtime caused by quality problems	$	65,400

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

Multiple Choice

• $103,300

• $82,800

• $107,000

• $82,000