Quality Control Activities	Activity Cost
Process audits	$48,800
Training of machine operators	25,700
Processing returned products	15,100
Scrap processing (disposal)	26,000
Rework	8,700
Preventative maintenance	31,700
Product design	41,000
Warranty work	7,600
Finished goods inspection	23,700

From the above schedule of activity costs, determine the non-value-added costs.

a.$114,500

b.$228,300

c.$49,800

d.$57,400