Problem - Eade Company's quality cost report is to be based on the following data:
Liability arising from defective products$39,100 Lost sales due to poor quality$14,800 Test and inspection of in-process goods$12,600 Quality circles$68,600 Net cost of spoilage$65,800 Debugging software errors$57,000 Rework labor and overhead$19,700 Final product testing and inspection$40,400 Statistical process control activities$43,100
What would be the total prevention cost appearing on the quality cost report?