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Thais Company's quality cost report is to be based on the following data: Liability arising from defective products$65,000Lost sales due to poor quality$61,000Test and inspection

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

Liability arising from defective products$65,000Lost sales due to poor quality$61,000Test and inspection of in-process goods$57,000Quality circles$27,000Net cost of spoilage$103,000Debugging software errors$39,000Rework labour and overhead$105,000Final product testing and inspection$42,000Statistical process control activities$71,000

(Appendix 11A) What will be the total prevention cost appearing on the quality cost report?

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