Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $51,400 Training of machine operators 25,800 Processing returned products 20,600 Scrap processing (disposal) 26,100 Rework 7,700 Preventative maintenance 31,100 Product design 44,600 Warranty work 9,600 Finished goods inspection 22,600 From the above schedule of activity costs, determine the non-value-added costs. a. $239,500 Ob. $64,000 Oc. $54,400 Od. $121,600