Gamma Corp. had total sales of $3,200,000 for the fiscal year ending on December 31, 20X1. The company's costs of quality are as follows: Line Item Description Amount Product liability $218,000 Marketing research 81,000 Design reviews 59,000 Packaging inspection 41,000 Field testing 54,000 Calculate Gamma's appraisal cost for the year. a. $100,000 b. $140,000 c. $218,000 d. $95,000