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

Lost sales due to poor quality $ 78,000
Quality data gathering, analysis, and reporting $ 23,000
Net cost of spoilage $ 88,000
Re-entering data because of keying errors $ 98,000
Test and inspection of in-process goods $ 24,000
Final product testing and inspection $ 78,000
Statistical process control activities $ 49,000
Returns arising from quality problems $ 16,000
Downtime caused by quality problems $ 26,000

What would be the total prevention cost appearing on the quality cost report?
A) $101,000
B) $72,000
C) $73,000
D) $96,000