Fabrick company's quality cost report is to be based on the following data: lost sales due to poor quality $ 20,800 quality data gathering, analysis, and reporting $ 68,800 net cost of spoilage $ 66,100 re-entering data because of keying errors $ 23,500 test and inspection of in-process goods $ 17,400 final product testing and inspection $ 49,100 statistical process control activities $ 36,800 returns arising from quality problems $ 32,000 downtime caused by quality problems $ 58,900 what would be the total internal failure cost appearing on the quality cost report?