24.

Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$49,000
Training of machine operators	29,500
Processing returned products	20,000
Scrap processing (disposal)	27,000
Rework	5,700
Preventative maintenance	31,600
Product design	41,600
Warranty work	7,500
Finished goods inspection	23,900

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

a.$118,200

b.$52,700

c.$60,200

d.$235,800