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

Liability arising from defective products$35,100Lost sales due to poor quality$14,700Test and inspection of in-process goods$12,700Quality circles$69,400Net cost of spoilage$64,800Debugging software errors$65,500Rework labor and overhead$25,400Final product testing and inspection$42,800Statistical process control activities$37,000

What would be the total internal failure cost appearing on the quality cost report?

$92,900

$100,600

$155,700

$40,100

Eade Company's quality cost report is to be based on the following data: Liability arising from defective products Lost sales due to poor quality Test and inspection of in-process goods Quality circles Net cost of spoilage Debugging software errors Rework labor and overhead Final product testing and inspection Statistical process control activities What would be the total internal failure cost appearing on the quality cost report? $92,900 $100,600 $155,700 $40,100 $35,100 $14,700 $12,700 $69,400 $64,800 $65,500 $25,400 $42,800 $37,000