Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,900 Training of machine operators 29,200 Processing returned products 17,000 Scrap processing (disposal) 25,000 Rework 5,700 Preventative maintenance 30,500 Product design 45,400 Warranty work 6,900 Finished goods inspection 23,100 From the above schedule of activity costs, determine the non-value-added costs. Oa. $47,700 b. $116,200 c. $232,700 Od. $54,600