Schedule of Activity Costs Quality Control Activities Activity Cost $50,000 28,000 19,000 25,000 Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Product design Warranty work Finished goods inspection 8,000 30,000 46,000 12,000 23,0o0 From the above schedule of activity costs, determine the appraisal costs a. $104,000 b: $73,000 .$50,000 d. $23,000