Fabrick Company's quality cost report is to be based on the following data: Lost sales due to poor quality Quality data gathering, analysis, and reporting Net cost of spoilage Re-entering data because of keying errors Test and inspection of in-process goods Final product testing and inspection Statistical process control activities Returns arising from quality problems Downtime caused by quality problems $ 16,400 $ 71,000 $ 62,900 $ 19,500 $ 11,000 $ 46,800 $ 36,000 $ 32,300 $ 65,400 What would be the total internal failure cost appearing on the quality cost report? Multiple Choice $147,800 O $35,900 o $92,800 $97,700