- What Will Be the Total Internal Failure Cost Appearing

$\begin{array}{l}\text { Thais Company's quality cost report is to be based on the following data: }\\\begin{array} { | l | r | } \hline \text { Liability arising from defective products } & \$ 65,000 \\\hline \text { Lost sales due to poor quality } & \$ 61,000 \\\hline \text { Test and inspection of in-process goods } & \$ 57,000 \\\hline \text { Quality circles } & \$ 27,000 \\\hline \text { Net cost of spoilage } & \$ 103,000 \\\hline \text { Debugging software errors } & \$ 39,000 \\\hline \text { Rework labour and overhead } & \$ 105,000 \\\hline \text { Final product testing and inspection } & \$ 42,000 \\\hline \text { Statistical process control activities } & \$ 71,000 \\\hline\end{array}\end{array}$
- What will be the total internal failure cost appearing on the quality cost report?

A) $104,000.
B) $147,000.
C) $166,000.
D) $247,000.