Fabrick Company's quality cost report is to be based on the following data:? Lost sales due to poor quality$20,600?Quality data gathering, analysis, and reporting$63,200?Net cost of spoilage$59,900?Re-entering data because of keying errors$26,600?Test and inspection of in-process goods$20,700?Final product testing and inspection$41,000?Statistical process control activities$42,300?Returns arising from quality problems$34,500?Downtime caused by quality problems$61,500?What would be the total prevention cost appearing on the quality cost report?
A. $105,500
B. $97,700
C. $83,900
D. $83,300
Answer: A
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