Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,300 Training of machine operators 28,000 Processing returned products 16,900 Scrap processing (disposal) 25,400 Rework 8,900 Preventative maintenance 27,600 Product design 42,400 Warranty work 6,500 Finished goods inspection 22,800 From the provided schedule of activity costs, determine the prevention costs. a. $55,600 b. $114,900 c. $98,000 d. $106,900