Nonvalue-Added Costs Lemmons Inc, has the following two activites: (1) Retesting reworked products, cost: 3453,000 . The retesting cost of the meit etficiant competitor is $275,000. (2) Weiding woessemblies, cost: 11,215,000 (67,500 welding hours). A benchmarking study reveals thot the most efficlent level for Lemmons would use 54,000 welding hours and entall a cost. of $972,000 Required: Determine the nenvolue-added cost of each activity