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