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

Quality circles	$ 12,000
Product recalls	$ 24,000
Supplies used in testing and inspection	$ 87,000
Net cost of scrap	$ 59,000
Liability arising from defective products	$ 38,000
Re-entering data because of keying errors	$ 65,000
Debugging software errors	$ 19,000
Test and inspection of incoming materials	$ 65,000
Quality data gathering, analysis, and reporting	$ 55,000

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

Multiple Choice

• $67,000

• $99,000

• $120,000

• $79,000