Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,100
Training of machine operators	25,000
Processing returned products	15,100
Scrap processing (disposal)	24,400
Rework	7,300
Preventative maintenance	30,800
Product design	42,600
Warranty work	6,100
Finished goods inspection	22,800

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

a.$112,200

b.$52,900

c.$224,200

d.$46,800