26.

Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$51,100
Training of machine operators	25,500
Processing returned products	20,400
Scrap processing (disposal)	25,900
Rework	5,400
Preventative maintenance	29,900
Product design	45,800
Warranty work	7,500
Finished goods inspection	22,900

From the above schedule of activity costs, determine the appraisal costs.

a.$120,300

b.$74,000

c.$51,100

d.$175,200