Nonvalue Added Costs Lemmons Inc. has the following two activities (1) Retesting reworked products, cost $499.000. The rebenting cost of the most efficient competitors $225,000. (2) Welding subassemblies, cost $1,012,500 (57,500 welding hours). A benchmarking study reveals that the most efficient level for Lemmons vould use 54,000 welding hours and entail a cost of $810,000. Required: Determine the roalue-added cost of each activity Welding Norvalue-added costi