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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,500 Training of machine operators 27.400 Processing returned products 17,600 Scrap processing (disposal) 25,100 Rework 5,500 Preventative maintenance 28,100 Product design 40,800 Warranty work 7.200 Finished goods inspection 22,000 From the above schedule of activity costs, determine the non-value-added costs. Oa. $111,000 Ob. $223,200 Oc. $55,400 Od. $48,200