Hogwarts Company 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	0	40,000	$ 4
Labor	Hours	33,000	39,000	7
Materials	Pounds	110,000	115,000	4
Receiving	Orders	150	190	150

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

a.$34,000.

b.$42,000.

c.$198,000.

d.$31,000.