Schedule of Activity Costs

Quality Control Activities Activity Cost

Process audits $$51,400$

Training of machine operators $28,700$

Processing returned products $19,500$

Scrap processing $($disposal$)24,700$

Rework $5,300$

Preventative maintenance $27,900$

Product design $41,300$

Warranty work $7,300$

Finished goods inspection $23,800$

From the provided schedule of activity costs, determine the non$-$value$-$added costs.

a$.$ $$114,600$

b$.$ $$49,500$

c$.$ $$56,800$

d$.$ $$229,900$

Hint: It's not D