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

Schedule of activity costs 

Quality control activities                                     Activity cost 

Process audits ...........................................................$50,600 

Training of machine operators .................................30,000 

Processing returned products.................................. 20,100 

Scrap processing (disposal) .......................................24,300 

Rework ..........................................................................7,200 

Preventative maintenance ........................................27,900 

Product design ............................................................43,700 

Warranty work .............................................................8,600 

Finished goods inspection .........................................22,200 

Answer rating: 100% (QA)

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