Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,400 27,000 Training of machine operators Processing returned products Scrap processing (disposal) 15,700 25,200 Rework 7,000 32,000 Preventative maintenance Product design 40,600 Warranty work 6,000 22,200 Finished goods inspection From the provided schedule of activity costs, determine the value-added costs. a. $224,100 b. $170,200 c. $176,200 d. $148,000