Norvalue Added Costs Lemmons Inc. has the following two activities: (1) testing reworked products, cost $479.000. The resting cont of the most efficient competitor is $225.000. (2) Welding subassemblies, cost $742,500 (67.500 welding hours). A benchmarang study reveals that the most efficient level for Lammon would use 54,000 welding hours and antalla cost of $394,000 Required: Determine the nonvalue-added cost of each activity Retesting Welding Nova added