Question Content Area

Schedule of Activity Costs
Quality Control Activities	Activity Cost
Process audits	$51,100
Training of machine operators	26,400
Processing returned products	18,600
Scrap processing (disposal)	26,200
Rework	8,500
Preventative maintenance	30,500
Product design	40,800
Warranty work	9,600
Finished goods inspection	23,700

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

a. $172,500

b. $182,100

c. $235,400

d. $148,800