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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?

A. $203,100
B. $55,100
C. $82,100
D. $370,300