please help me with the last three questions

Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,900 Training of machine operators 25,800 Processing returned products 17,600 Scrap processing (disposal) 26,400 Rework 7,100 Preventative maintenance 28,600 Product design 43,100 Warranty work 8,900 Finished goods inspection 23,500 From the provided schedule of activity costs, determine the non-value-added costs. a. $60,000 Ob. $51,100 c. $229,900 Od. $117,700 Nonfinancial performance measures in the balanced scorecard such as customer satisfaction are often. a. not considered an indicator b. poor indicators C. leading indicators d. lagging indicators of future financial performance. Juana and Carl are reviewing their company's balanced scorecard strategic objectives when they discover a problem. Which of the following is not a correct matching of a strategic objective to its performance perspective in their company's BSC? a. The strategic objective in the learning and growth perspective is to reduce the number of employees who chose to leave the company for jobs elsewhere. b. The strategic objective in the financial perspective is to reduce shipping errors Oc. The strategic objective in the internal processes perspective is to improve delivery times of products shipping to customers Od. The strategic objective in the customer perspective is to make the customer happy