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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,400 Training of machine operators 29,400 Processing returned products 19,000 Scrap processing (disposal) 25,500

Schedule of Activity Costs
Quality Control Activities Activity Cost
Process audits $50,400
Training of machine operators 29,400
Processing returned products 19,000
Scrap processing (disposal) 25,500
Rework 7,600
Preventative maintenance 30,600
Product design 43,600
Warranty work 6,200
Finished goods inspection 23,900

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

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