Schedule of Activity Costs Quality Control Activities Activity Cost $49,000 Process audits 27,900 Training of machine operators 18,800 Processing returned products 27,000 Scrap processing (disposal) 7,200 Rework 27,400 Preventative maintenance 44,300 Product design 9,100 Warranty work 23,400 Finished goods inspection From the above schedule of activity costs, determine the non-value-added costs. a. $120,700 Ob. $62,100 Oc. $53,000 Od. $234,100