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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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