Schedule of Activity Costs Quality Control Activities Activity Cost $49,300 29,900 Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework 17,300 26,500 5,200 Preventative maintenance 30,100 Product design 43,300 Warranty work 9,900 Finished goods inspection 23,500 From the provided schedule of activity costs, determine the non-value-added costs. Oa. $235,000 Ob. $49,000 Oc. $115,800 O d. 558,900