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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

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 appraisal cost appearing on the quality cost report?

  • $130,000

  • $152,000

  • $146,000

  • $219,000

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