Schedule of Activity Costs
Quality Control Activities	Activity Cost
Process audits	$49,500
Training of machine operators	25,700
Processing returned products	20,400
Scrap processing (disposal)	24,900
Rework	9,000
Preventative maintenance	29,900
Product design	43,600
Warranty work	8,800
Finished goods inspection	23,800

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

a.$148,700

b.$235,600

c.$172,500

d.$181,300

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