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Process audits $50,800 Training of machine operators 29,700 Processing returned products 19,400 Scrap processing (disposal) 24,500 Rework 7,500 Preventative maintenance 30,300 Product design 40,600 Warranty
| Process audits | $50,800 |
| Training of machine operators | 29,700 |
| Processing returned products | 19,400 |
| Scrap processing (disposal) | 24,500 |
| Rework | 7,500 |
| Preventative maintenance | 30,300 |
| Product design | 40,600 |
| Warranty work | 7,600 |
| Finished goods inspection | 24,000 |
From the provided schedule of activity costs, determine the prevention costs.
a. $60,000
b. $100,600
c. $108,100
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