Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,500 Training of machine operators 26,600 Processing returned products 16,700 Scrap processing (disposal) 26,700 Rework 5,200 Preventative maintenance 30,500 Product design 42,200 Warranty work 7,500 Finished goods inspection 23,900 From the provided schedule of activity costs, determine the value-added costs. a. $180,200 b. $172,700 c. $228,800 d. $148,800 Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the year, projected labor and overhead was $7,370,000 and materials costs were $28 per unit. Planned production included 4,000 hours to produce 27,500 motor drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units. Conversion costs are applied based on units of production From the foregoing information, determine the production costs transferred to cost of Goods Sold during August. a $408,480 b. $428,800 c. $369,840 Od. $473,600 The benefits of CSR investments a. must be evaluated using all three aspects of the triple bottom line Ob. must be evaluated qualitatively for the projects that cannot be evaluated quantitatively Oc. are always easy to measure quantitatively d. cannot be evaluated qualitatively Juana and Carl are reviewing their company's balanced Scorecard strategic objectives when they discover a problem. Which of the following is not a correct matching of a strategic objective to its performance perspective in their company's BSC? a. The strategic objective in the customer perspective is to make the customer happy, Ob. The strategic objective in the internal processes perspective is to improve delivery times of products shipping to customers. c. The strategic objective in the learning and growth perspective is to reduce the number of employees who chose to leave the company for jobs elsewhere. Od. The strategic objective in the financial perspective is to reduce shipping errors