can i get some help with these two?

Silton Electronics Corporation manufactures and assemblies electronic mater drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the year projected tabor and everend was $5,469,300 and materials costs were 531 per unit. Planned production included 5,664 hours to produce 17,700 motor drives. Actual production for Augest was 1,810 units, and motor drives shipped amounted to 1,30 units. Comwersion costs are applied based on units of production From the foregoing information, determine the production cost transfered to finished Goods during August OX. 61SAS Obr 300 Oc5561.131 Od 2008 Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,800 27,100 19,500 Training of machine operators Processing returned products Scrap processing (disposal) Rework 24,400 7,800 Preventative maintenance 31,600 Product design 42,500 Warranty work 7,100 Finished goods inspection 23,100 From the provided schedule of activity costs, determine the value-added costs. O a. $231,900 Ob. $150,000 Oc. $180,200 O . $173,100