Hoopa Inc quality cost report is based on the following data: Test and inspection of in-process goods Quality training Product recalls Net cost of scrap Cost of handling complaints Final product testing and inspection Returns arising from quality problems Statistical process control activities Liability arising from defective products Downtime caused by quality problems Quality data gathering, analysis, and reporting Systems development Technical support provided to suppliers Disposal of defective products Lost sales due to poor quality P 38,000 55,000 80,000 98,000 30,000 89,000 23,000 83,000 72,000 78,000 85,000 54,000 55,000 76,000 40,000 would be the Total Prevention Cost appearing on 尹 ____ the quality cost report.

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