From the following list of costs, determine the amount ofnon-value-added cost.

Moving component parts from warehouse to assembly line

$

7000

Assembling the kitchen cabinets

$

50 000

Moving materials to the factory floor because of stock-out

$

10 000

Assembling the microwave units

$

4000

Reworking faulty handles on doors

$

1000

Testing the operation of the microwave unit

$

3000

Select one:

a.$21,000

b.$15,000

c.$18,000

d.$57,000