From the following list of costs for a kitchen manufacturer, determine the amount ofvalue-added cost.

Moving component parts from warehouse to assembly line

$

4000

Assembling the kitchen cabinets

$

45 000

Moving materials to the factory floor because of stock-out

$

30 000

Assembling the microwave units

$

5000

Reworking faulty handles on doors

$

2000

Testing the operation of the microwave unit

$

3000

Select one:

a.$37,000

b.$50,000

c.$39,000

d.$75,000