Bandolero Corporation has developed ideal standards for four activities: labor, materials, inspection, and receiving. Information is as follows:

Activity Activity Driver SQ AQ SP

Inspection Inspection hours $040,000$ $ $12$

Labor Hours $50,00056,00018$

Materials Pounds $100,000105,00015$

Receiving Orders $150190450$

The actual prices paid per unit of each activity driver were equal to the standard prices. The non$-$value$-$added costs for materials are

a$.$ $$75,000.$

b$.$ $$157,500.$

c$.$ $$150,000.$

d$.$ $$1,575,000.$