Transcribed image text: Fabrick Company's quality cost report is to be based on the following data:
Lost sales due to poor quality : $20,000 Quality data gathering, analysis, and reporting : $63,000 Net cost of spoilage : $59,000 Re-entering data because of keying errors : $26,000 Test and inspection of in-process goods : $20,000 Final product testing and inspection : $41,000 Statistical process control activities : $42,000 Returns arising from quality problems : $34,000 Downtime caused by quality problems : $61,500
What would be the total external failure cost appearing on the quality cost report?