Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,600 28,200 Training of machine operators Processing returned products Scrap processing (disposal) 17,800 24,300 Rework 8,200 Preventative maintenance 30,500 Product design 41,900 Warranty work 8,100 Finished goods inspection 22,100 From the provided schedule of activity costs, determine the non-value-added costs. a. $50,300 b. $230,700 c. $114,300 d. $58,400