Fabrick Company's quality cost report is to be based on the following data: Lost sales due to poor quality$78,000Quality data gathering, analysis, and reporting$23,000Net cost of spoilage$88,000Re-entering data because of keying errors$98,000Test and inspection of in-process goods$24,000Final product testing and inspection$78,000Statistical process control activities$49,000Returns arising from quality problems$16,000Downtime caused by quality problems$26,000? ?What would be the total prevention cost appearing on the quality cost report?
A. $101,000
B. $96,000
C. $73,000
D. $72,000
Answer: D
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