Nonvalue$-$Added Costs

Lemmons Inc. has the following two activities: $(1)$ Retesting reworked products, cost: $$446,000.$ The retesting cost of the most efficient competitor is $$225,000.(2)$ Welding subassemblies, cost: $$1,080,000(67,500$ welding hours$).$ A benchmarking study reveals that the most efficient level for Lemmons would use $54,000$ welding hours and entail a cost of $$864,000.$

Required:

Determine the nonvalue$-$added cost of each activity.

$\backslash$table$[[,$Retesting,Welding$],[$Nonvalue$-$added cost: $,x,$$$,,,]]$