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12. Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,800 Training of machine operators 27,800 Processing returned products 20,000 Scrap processing (disposal)
12.
| Schedule of Activity Costs |
| Quality Control Activities | Activity Cost |
| Process audits | $50,800 |
| Training of machine operators | 27,800 |
| Processing returned products | 20,000 |
| Scrap processing (disposal) | 26,100 |
| Rework | 5,600 |
| Preventative maintenance | 30,200 |
| Product design | 45,000 |
| Warranty work | 6,600 |
| Finished goods inspection | 23,400 |
From the above schedule of activity costs, determine the appraisal costs.
a.$177,200
b.$50,800
c.$74,200
d.$120,300
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