what would be the total appraisal cost appearing on the quality cost report 633871

Ealsy Company”s quality cost report is to be based on the following data:

Maintenance of test equipment

$95,000

Cost of field servicing and handling complaints

$17,000

Statistical process control activities

$77,000

Net cost of scrap .

$62,000

Downtime caused by quality problems .

$23,000

Technical support provided to suppliers

$93,000

Depreciation of test equipment

$81,000

Supplies used in testing and inspection

$33,000

Warranty repairs and replacements

$24,000

What would be the total appraisal cost appearing on the quality cost report?

A) $114,000

B) $95,000

C) $128,000

D) $209,000