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.