Quality Control Activities	Activity Cost
Process audits	$52,000
Training of machine operators	26,400
Processing returned products	19,700
Scrap processing (disposal)	24,700
Rework	7,200
Preventative maintenance	28,600
Product design	43,100
Warranty work	6,700
Finished goods inspection	23,200

From the provided schedule of activity costs, determine the prevention costs.

a. $98,100

b. $105,300

c. $117,800

d. $55,000