Please explain how you came up with the answer thanks.

Thais Company's quality cost report is to be based on the following data: Liability arising from defective products............ $65,000 Lost sales due to poor quality....................... $61,000 Test and inspection of in-process goods.............. $57,000 Quality circles...................................... $27,000 Net cost of spoilage................................. $103,000 Debugging software errors............................ $39,000 Rework labor and overhead............................ $105,000 Final product testing and inspection................. $42,000 Statistical process control activities............... $71,000 What would be the total appraisal cost appearing on the quality cost report? $155,000 $170,000 $99,000 $197,000