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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,400 Training of machine operators 27,600 Processing returned products 20,500 Scrap processing (disposal) 27,000
| Schedule of Activity Costs |
| Quality Control Activities | Activity Cost |
| Process audits | $48,400 |
| Training of machine operators | 27,600 |
| Processing returned products | 20,500 |
| Scrap processing (disposal) | 27,000 |
| Rework | 5,600 |
| Preventative maintenance | 30,900 |
| Product design | 44,800 |
| Warranty work | 6,000 |
| Finished goods inspection | 22,000 |
From the above schedule of activity costs, determine the value-added costs.
$173,700
$179,700
$151,700
$232,800
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