Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,000
Training of machine operators	28,000
Processing returned products	19,000
Scrap processing (disposal)	25,000
Rework	8,000
Preventive maintenance	30,000
Product design	46,000
Warranty work	12,000
Finished goods inspection	23,000

1. From the provided schedule of activity costs, determine the non-value-added costs.

	a.	$30,000
	b.	$50,000
	c.	$64,000
	d.	$85,000

2. From the provided schedule of activity costs, determine the prevention costs. On test

	a.	$30,000
	b.	$74,000
	c.	$76,000
	d.	$104,000

3 From the provided schedule of activity costs, determine the total activity cost.

	a.	$62,000
	b.	$179,000
	c.	$94,000
	d.	$241,000